E-Invoicing in Bulgaria
Bulgaria has implemented EU Directive 2014/55/EU requiring public sector entities to receive EN-compliant e-invoices. The major development is mandatory SAF-T (Standard Audit File for Tax) reporting beginning January 2026 with phased rollout through 2030.
Do I Need to Act?
Coming Soon— Monitoring ViDA timeline
Threshold: B2G receiving; B2B under consideration
Peppol BIS Billing 3.0
Recommended format
Also accepted: UBL 2.1
- 1Bulgaria has B2G receiving capability via IISDA
- 2B2B e-invoicing is not yet mandated
- 3Monitor National Revenue Agency for updates
- 4Consider early adoption for competitive advantage
Pre-configured with Bulgaria ruleset • Free to try
Quick Facts
Current Regulation
Public Procurement Act (SG 86/18), Tax and Social Security Procedural Code (SAF-T amendments)
Language
Bulgarian
Currency
EUR
Accepted Formats
EN 16931
Upcoming Changes
Mandatory SAF-T reporting phased 2026-2030
Key Dates & Timeline
October 2018
Public Procurement Act amended for e-invoicing
November 2019
Public sector must receive EN 16931 e-invoices
July 2025
NRA published final SAF-T technical documentation
January 2026
SAF-T mandatory: Large enterprises (>BGN 300M turnover or >BGN 3.5M taxes)
January 2030
SAF-T mandatory for all VAT-registered including micro-enterprises
B2G Requirements
Public sector entities must receive EN 16931 compliant e-invoices since November 2019. However, there is no unified B2G platform and no mandate for suppliers to issue e-invoices. Accepted formats include EN 16931, UBL 2.1, and UN/CEFACT CII.
B2B Requirements
B2B e-invoicing remains voluntary with buyer consent required. However, Bulgaria is introducing comprehensive SAF-T reporting requirements. From January 2026, large enterprises must submit monthly SAF-T reports (General Ledger, Accounts Payable/Receivable, Purchase/Sales Invoices) by the 14th of the following month. The rollout is phased through January 2030 when all VAT-registered businesses including micro-enterprises must comply. The NRA is exploring a future clearance model for B2B e-invoicing.
Technical Requirements
E-invoices must comply with EN 16931 using UBL 2.1 or UN/CEFACT CII formats. SAF-T submissions require electronic filing via NRA portal with qualified electronic signature (QES). Monthly submissions include General Ledger, Accounts Payable and Receivable, and Purchase and Sales Invoices. Annual submissions (by June 30) include Fixed Assets information. Inventory data is submitted on-demand. Bulgaria is joining the Eurozone in January 2026.
Accepted Formats
- EN 16931
- UBL 2.1
- UN/CEFACT CII
Key Requirements
- EN 16931 compliance for B2G
- SAF-T monthly submissions (General Ledger, AP/AR, invoices)
- Qualified electronic signature (QES) for SAF-T
- 10-year archiving requirement
- Authenticity, integrity, and readability preserved
Penalties & Non-Compliance
SAF-T non-compliance penalties to be defined by NRA regulations. First submissions have a 6-month grace period for each phase.
E-Invoicing Partners for Bulgaria
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