E-invoicing in Bulgaria

Bulgaria requires public sector entities to be able to receive e‑invoices in compliance with EU Directive 2014/55/EU, but suppliers are not obligated to issue them. B2B and B2C e‑invoicing remain voluntary and are only used if agreed by both parties.

Invoice format

Paper or electronic invoice permitted; structured format not mandatory.

Submission or exchange

Direct exchange between trading parties; no centralized reporting system.

Scope, model and deadlines

Post-audit VAT model; no clearance requirement. No mandatory B2B e-invoicing regime currently in force; future digital reporting expected alongside SAF-T rollout.

Invoice format

EN 16931 compliant structured electronic invoice (UBL or CII)

Submission or exchange

Centralized e-Procurement platform (CAIS EOP) and National e-Invoice System operated by the Ministry of Finance / NRA

Scope, model and deadlines

Pre-award/clearance submission via national platform before payment processing Mandatory for suppliers participating in public procurement procedures; effective since November 2019 under EU Directive 2014/55/EU transposition.

Invoice format

Standard VAT invoice or fiscal receipt; no structured e-invoice mandate.

Submission or exchange

Retail fiscal devices connected to NRA for cash register reporting.

Scope, model and deadlines

Real-time fiscal device reporting for retail transactions; no structured e-invoice clearance. No B2C e-invoicing mandate; fiscal cash register reporting obligations remain in effect.

Earlier guidance (pending review)

No real-time transaction-level VAT reporting mandate currently in force.

Applicable transactions

SAF-T reporting begins 1 January 2026 for large taxpayers; phased expansion to medium and small enterprises through 2030.

Format

SAF-T (OECD standard) to be implemented in phases starting 2026.