Covered by Complyance
Bulgaria
Europe
E-invoicing
Status
Mandatory
Format
EN 16931 compliant structured electronic invoice (UBL or CII)
Infrastructure
Centralized e-Procurement platform (CAIS EOP) and National e-Invoice System operated by the Ministry of Finance / NRA
Model
Pre-award/clearance submission via national platform before payment processing
E-reporting
Status
No real-time transaction-level VAT reporting mandate currently in force.
Format
SAF-T (OECD standard) to be implemented in phases starting 2026.
Scope & deadline
SAF-T reporting begins 1 January 2026 for large taxpayers; phased expansion to medium and small enterprises through 2030.
More info
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.
Tax authority
National Revenue Agency (NRA); public procurement managed via Ministry of Finance e-Procurement systems.
Archiving period
10 years
E-signature
Electronic signature not mandatory for standard invoices; integrity and authenticity must be ensured via reliable audit trail or qualified e-signature where used.
Regulation
Public Procurement Act (transposing Directive 2014/55/EU); VAT Act and NRA regulations governing invoicing; SAF-T introduced via 2025 State Budget amendments.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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