Partner Identifiers
Counterparties are extracted automatically from the GL transactions for the reporting period. When the general ledger carries only the counterparty number from the accounting system, import the counterparty list under Nomenclatures → Counterparties.
How partners are identified
For each counterparty in the GL the system computes a SAF-T ID — a structured identifier required by the NRA. It is built from the official government-issued number: UIC (ЕИК) for Bulgarian companies, EGN (ЕГН) for Bulgarian individuals, or the VAT/registration number for foreign entities.
Counterparty list
Many programs export the general ledger with only the counterparty number. The counterparty then gets a service number (type 15) and the address "N/A" in the file, while the NRA identifies counterparties by EIK/VAT number. The counterparty list under Nomenclatures → Counterparties (CSV or XLSX: number, name, EIK/EGN, VAT number, address) fills in what is missing: a row finds its counterparty by number, then by EIK/EGN, VAT number and name. A value in the row itself wins. Numbers from the general ledger that the list lacks are shown on the tab and in check I11; EIK/VAT numbers with a wrong check digit in I12.
Opening balances saved under the counterparty number, name or EIK land on the same counterparty after it gets its EIK from the list — nothing is entered again and nothing is counted twice.
Related parties under the Tax and Social Insurance Procedure Code are marked in the list with a start and end date. In the file RelatedParty is "Y" for the related period; in the month after the end date it is "N" together with the end date, as the NRA requires (S.C.9).
SAF-T ID format
The SAF-T ID is a numeric prefix followed by the identifier. The prefix encodes the entity type:
| Prefix | Entity type | Built from | Example |
|---|---|---|---|
10 | Bulgarian company (EOOD, AD, OOD) | UIC (ЕИК) — 9 digits | 10123456789 |
11 | EU company (excl. Bulgaria) | Country code + VAT number | 11DE123456789 |
12 | Non-EU company | Country code + registration number | 12US987654321 |
13 | Bulgarian individual | EGN (ЕГН) — 10 digits, checksum validated | 137501010010 |
14 | Foreign individual | Country code + custom identifier | 14DEA1234567 |
15 | No identifier available | System-assigned sequence number | 1512345 |
16 | NRA service number | Number starting with 307 | 163070000001 |
Partners assigned prefix 15 have no official identifier on file. The XML is generated but the NRA may reject these entries — provide a partner_uic column in your file to resolve them.
Providing the identifier
If the GL export does not carry the official identifier, add a <code>partner_uic</code> column to the Transactions sheet. The system uses it to compute the correct SAF-T ID.
| Entity type | Identifier | Format | Example |
|---|---|---|---|
| Registered company (Ltd, JSC) | UIC (ЕИК) | 9 digits | 123456789 |
| Sole trader / individual | EGN (ЕГН) | 10 digits | 7501010010 |
| EU company (excl. Bulgaria) | VAT number with country prefix | e.g. DE123456789 | DE123456789 |
| Non-EU company | Local registration number | Varies by country | US987654321 |
For VAT-registered entities also include the VAT number in the partner_vat column (format: country prefix + digits, e.g. BG123456789).
VAT registration status
Computed automatically from the VAT number. You can override with a <code>tax_id_type</code> column:
| Code | Description |
|---|---|
100010 | Entity registered under the VAT Act (ZDDS) |
100020 | Entity registered under Art. 97a or Art. 100 of ZDDS |
100030 | Entity not registered under the VAT Act — identified by EIK or EGN |
Address fields
Address data is taken from the GL export when available. For audit purposes the NRA expects a region code (ISO 3166-2:BG) per partner.
Region (ISO 3166-2:BG)
Use the official area codes:
BG-01БлагоевградBG-02БургасBG-03ВарнаBG-04Велико ТърновоBG-05ВидинBG-06ВрацаBG-07ГабровоBG-08ДобричBG-09КърджалиBG-10КюстендилBG-11ЛовечBG-12МонтанаBG-13ПазарджикBG-14ПерникBG-15ПлевенBG-16ПловдивBG-17РазградBG-18РусеBG-19СилистраBG-20СливенBG-21СмолянBG-22София (град)BG-23Софийска областBG-24Стара ЗагораBG-25ТърговищеBG-26ХасковоBG-27ШуменBG-28Ямбол