E-Invoicing in Bulgaria

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.

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

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