E-Invoicing in Bulgaria

Mandatory Electronic Invoicing in Bulgaria

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Bulgaria is on the Road to E‑invoicing

In Bulgaria, electronic invoices must be accepted by government authorities in compliance with Directive 2014/55/EU. However, there is no comprehensive B2G mandate, as suppliers are not generally obliged to issue electronic invoices, with exceptions applying to certain taxable persons.

Regarding B2B transactions, the Bulgarian VAT Act allows the use of electronic invoicing in accordance with EU Directive 2010/45/EU. Nevertheless, there is no mandatory e-invoicing requirement in this area.

Currently, the post-audit model remains the predominant invoicing approach in Bulgaria. The issuance of an electronic invoice is contingent upon mutual agreement between trading parties, with acceptance being either explicit or tacit. Additionally, taxpayers are required to ensure the integrity and authenticity of electronic invoices.

Bulgaria is preparing to introduce mandatory e-invoicing. The Bulgarian National Revenue Agency (NRA) has announced the commencement of a public consultation period for this initiative. At this stage, further details on the implementation process have not been disclosed.

E-invoicing implementation timeline

B2G e-invoicing

  • Since November 1, 2019, all contracting authorities have been obliged to accept and process e-invoices for payments under public procurement contracts.
  • Mandatory for central, regional, and local authorities.

B2B e-invoicing obligation

  • Electronic invoicing remains voluntary.
  • The National Revenue Agency, in collaboration with industry stakeholders, is discussing the potential introduction of mandatory e-invoicing for private entities.

SAF-T reporting

  • All necessary details (dates, formats, etc.) were to be announced in 2024.
  • Will apply to all taxpayers with a Bulgarian VAT number.
  • A phased launch is possible in 2025.
  • Comarch is currently working on establishing our own solution as soon as it becomes possible.

E-invoicing process description

E-invoicing process description

Taxpayers in Bulgaria will be required to submit sales invoices to the National Revenue Agency for near real-time validation and approval. The NRA has initiated public consultations and discussions with various stakeholders regarding the implementation of electronic invoicing in the country.

What is the required format of an e-invoice?

  • The most frequently used syntax when exchanging e-invoices is XML.
  • A national platform for electronic public procurement is Central Automated Information System Electronic Public Procurement (CAIS EPP).

Archiving requirements for e‑Invoicing in Bulgaria

  • Storage period: 10 years.

Acts / Government sites

How can we help?

Comarch has an operational solution in Bulgaria and sends e-invoices to the public administration in the required format. Bulgaria intends to make e-invoicing mandatory, and Comarch is continuously monitoring this development to ensure full e-invoicing readiness. Comarch also supports the exchange of documents via EDI.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Read more about Comarch e-invoicing

    Legal regulation changes in Bulgaria

    Do you want to know more?

    If your company is based or has branches in the Bulgaria and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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