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Bulgaria e-Invoicing
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A draft amendment to Bulgaria's VAT Act would make structured e-invoicing mandatory from 1 January 2028. VAT-registered suppliers established in Bulgaria would issue EN 16931 e-invoices for domestic supplies to businesses and public bodies, each validated by a National Revenue Agency system that assigns a unique compliance code.
Previous
1 November 2019B2G
Contracting authorities must accept EN 16931 e-invoices
Latest
23 September 2026B2B
Bulgaria Proposes Mandatory Structured e-Invoicing from 2028
Next
1 January 2028B2B
Proposed start of mandatory structured e-invoicing
Bulgaria e-Invoicing OverviewViDA
B2B
planned
from 1 January 2028 (proposed)Applies from
- Receive: 1 January 2028
- Issue: 1 January 2028
Scope
VAT-registered suppliers established in Bulgaria, for domestic supplies to Bulgarian recipients
Format
EN 16931, in a syntax listed under Directive 2014/55/EU
Channel
National Revenue Agency system (NISSEF), directly or from own software
Exempt
Intra-EU supplies, triangular trade, non-established suppliers, and sales on extended fiscal receipts
More detail
An invoice counts as issued and received once the system assigns its unique compliance code; buyer consent is not needed. Where a supplier must issue a structured e-invoice, the buyer cannot deduct input VAT without one.
B2G
planned
from 1 January 2028 (proposed)Applies from
- Issue: 1 January 2028
Scope
Suppliers established in Bulgaria, VAT-registered or not, supplying public bodies
Format
EN 16931
Channel
National Revenue Agency system (NISSEF)
More detail
Since 1 November 2019, public sector entities must receive and process EN 16931 e-invoices, but private suppliers are not legally required to issue them.
B2C
none
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Implementation Timeline(8 events)
Key deadlines: B2B Receive: 1 January 2028, Issue: 1 January 2028 · B2G Issue: 1 January 2028
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Compliance Regime
Tax Authority
CTC Model
Clearance
Proposed from 2028: the National Revenue Agency validates each structured e-invoice in real time and assigns a unique compliance code before it counts as issued.
More detail
Under Chapter 11a of the draft amendment to the VAT Act , the National Revenue Agency would run a national system for structured e-invoicing and digital reporting. Suppliers create invoices in the system, or send the data in real time from their own software; the system checks each invoice and generates a unique compliance code, and an invoice counts as issued only once that code exists. Data the system rejects must be corrected within 48 hours.
Standards
EN 16931
Record-keeping & Reporting
SAF-T
Mandatory
SAF-T filing began on 1 January 2026 for the largest companies and extends in yearly waves, reaching all remaining obliged businesses on 1 January 2030.
Technical Formats
UBL
CII
Penalties
Input VAT deduction
No input VAT deduction without a required e-invoice
Latest Update
New Mandate
23 Sept 2026Bulgaria Proposes Mandatory Structured e-Invoicing from 2028
The Ministry of Finance published a draft amendment to the VAT Act for public consultation, open from 23 September to 23 October 2026. It would require VAT-registered suppliers established in Bulgaria to issue structured e-invoices, validated by a National Revenue Agency system, for domestic supplies from 1 January 2028.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Bulgaria
e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Bulgaria.
B2B e-Invoicing in Bulgaria is planned for future implementation from 1 January 2028. Receiving e-invoices applies from 1 January 2028; issuing e-invoices applies from 1 January 2028. The timing is proposed and not yet adopted. Scope: VAT-registered suppliers established in Bulgaria, for domestic supplies to Bulgarian recipients. An invoice counts as issued and received once the system assigns its unique compliance code; buyer consent is not needed. Where a supplier must issue a structured e-invoice, the buyer cannot deduct input VAT without one.
B2G e-Invoicing in Bulgaria is planned for future implementation from 1 January 2028. The timing is proposed and not yet adopted. Scope: Suppliers established in Bulgaria, VAT-registered or not, supplying public bodies. Since 1 November 2019, public sector entities must receive and process EN 16931 e-invoices, but private suppliers are not legally required to issue them.
Bulgaria supports the following e-Invoice formats: UBL, CII.
Bulgaria uses the following e-Invoicing standards: EN 16931.
Proposed from 2028: the National Revenue Agency validates each structured e-invoice in real time and assigns a unique compliance code before it counts as issued.
Bulgaria has penalties for e-Invoicing non-compliance. Input VAT deduction: No input VAT deduction without a required e-invoice.
SAF-T reporting in Bulgaria is mandatory. SAF-T filing began on 1 January 2026 for the largest companies and extends in yearly waves, reaching all remaining obliged businesses on 1 January 2030.
Yes. Bulgaria falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.
The next e-Invoicing deadline in Bulgaria is 1 January 2028: Proposed start of mandatory structured e-invoicing. Under the draft amendment to the VAT Act, VAT-registered suppliers established in Bulgaria would issue structured e-invoices for domestic supplies to taxable persons, non-taxable legal persons and public bodies.