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Bulgaria e-Invoicing
Updated 14 August 2025
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Bulgaria mandates B2G e-invoicing for public procurement above set thresholds since November 2019, using EN 16931 formats (UBL and CII). There is no general B2B mandate yet, with further changes expected under ViDA from January 2027.
Bulgaria e-Invoicing OverviewViDA
B2B
none
B2G
mandatory
since 1 November 2019Public procurement above thresholds requires EN 16931 eInvoices.
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications
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Implementation Timeline(6 events)
Key mandate dates. Select a date for detail, or show all updates below.
B2G eInvoicing mandatory (public procurement)
1 November 2019
B2G
Implementation of Directive 2014/55/EU for public procurement.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.
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Compliance Regime
Standards
EN 16931
Record-keeping & Reporting
SAF-T
Planned
Phased introduction planned starting 2026 over two years.
Technical Formats
UBL
CII
Detailed exemptions, penalties and cross-border rules for Bulgaria are not yet published. The official sources have the latest detail.
Related Countries
Frequently asked questions about e-Invoicing in Bulgaria
Yes, e-Invoicing is mandatory in Bulgaria for B2G (since 2019-11-01) transactions.
B2B e-Invoicing in Bulgaria is not currently required.
B2G e-Invoicing in Bulgaria is mandatory since 2019-11-01. Public procurement above thresholds requires EN 16931 eInvoices.
Bulgaria supports the following e-Invoice formats: UBL, CII.
Bulgaria uses the following e-Invoicing standards: EN 16931.
SAF-T reporting in Bulgaria is planned. Phased introduction planned starting 2026 over two years.
Yes, Bulgaria is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.
The next e-Invoicing deadline in Bulgaria is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.