Country Guide

🇧🇬 E-Invoicing in Bulgaria

B2G Mandatory

Bulgaria requires public sector entities to receive EN-compliant e-invoices but does not mandate supplier issuance. The major development is mandatory SAF-T reporting beginning January 2026 for large enterprises, with phased rollout through 2030. Bulgaria joined the eurozone in January 2026.

TL;DR

Bulgaria requires (B2G) e-invoicing using en_16931, ubl_2_1, un_cefact_cii formats.

Last updated: January 2026

Quick Facts

Format

en_16931, ubl_2_1, un_cefact_cii

Next Deadline

Jan 2030

Compliance

Mandate Status

Phase

Status

Scope

B2G receiving

Live (Nov 2019)

Public sector must receive EN 16931 e-invoices

SAF-T (large)

Live (Jan 2026)

Large enterprises (>BGN 300M turnover or >BGN 3.5M taxes)

SAF-T (all VAT)

Jan 2030

All VAT-registered including micro-enterprises

Technical Specifications

Required CIUSEN 16931 (UBL 2.1 or UN/CEFACT CII)

PeppolNo — not connected to Peppol

Accepted formatsen_16931, ubl_2_1, un_cefact_cii

Practical

Implementation Notes

SAF-T is the main compliance requirement. Bulgaria's e-invoicing landscape is minimal, but SAF-T reporting is the real integration challenge. Monthly submissions (General Ledger, AP/AR, invoices) are due by the 14th of the following month. Submissions require a qualified electronic signature (QES). The NRA provides a 6-month grace period for each phase rollout. No unified B2G platform exists — there is no mandate for suppliers to issue e-invoices.

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