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.

At present, there are no eInvoicing mandates for B2B or B2C transactions. The practice is optional, relies on mutual business agreements, and complies with the Bulgarian VAT Act and EU Directive 2014/55/EU.

Currently, the post-audit model remains the predominant invoicing approach in Bulgaria. Additionally, taxpayers are required to ensure the integrity and authenticity of electronic invoices.

Bulgaria is preparing to introduce mandatory e-invoicing and has initiated a public consultation period for this initiative.

E-invoicing implementation timeline

B2G e-invoicing

  • Since November 1, 2019, all contracting authorities have been required to accept and process structured e-invoices compliant with the European standard (EN 16931) for payment under public procurement contracts.
  • Mandatory for central, regional, and local authorities.

B2B e-invoicing obligation

  • Electronic invoicing remains voluntary.
  • For all contracting entities, Bulgaria has initiated a public consultation regarding the implementation of a mandatory clearance eInvoicing model.

SAF-T reporting

  • Will be phased in for Bulgarian taxpayers starting with large companies in 2026, with full implementation expected by 2030.
  • Comarch is currently working on establishing our own solution as soon as it becomes possible.

E-invoicing process description

E-invoicing process description

Bulgaria is currently holding a public consultation on a mandatory clearance e-invoicing model specifically for contracting entities, while general taxpayers will face phased SAF-T digital reporting obligations starting in 2026.

What is the required format of an e-invoice?

  • The most frequently used syntax when exchanging e-invoices is XML compliant with the European e-invoicing standard (EN 16931).
  • 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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