Bulgaria E-Invoicing

Key compliance facts

About Bulgaria E-Invoicing

Bulgaria does not yet operate a mandatory B2B e-invoicing system. B2G is mandatory under Directive 2014/55/EU using EN 16931-compliant formats. The major 2026 reform is the phased introduction of SAF-T reporting by the National Revenue Agency: large taxpayers (annual turnover above BGN 300 million or annual tax obligations above BGN 3.5 million) must submit their first SAF-T file in January 2026 (with a six-month grace period for penalties). The rollout to medium-sized and smaller taxpayers is phased through 2030. A clearance-style e-invoicing model is also under consideration. Retail-sector fiscalisation through certified cash registers with real-time transmission to NRA remains mandatory for B2C.

Implementation Phases

1. ✓

   B2G under EN 16931

   2019 onwards

   Public authorities accept structured e-invoices for procurement above EU thresholds.

2. ◉

   SAF-T phase 1

   Jan 1, 2026

   Largest taxpayers begin SAF-T reporting with 6-month grace period on penalties.

3. ○

   SAF-T phased rollout

   2026–2030

   Phased extension to medium-sized and smaller taxpayers.

Key Compliance Facts

• Large-taxpayer SAF-T thresholds: turnover > BGN 300M or tax > BGN 3.5M
• First SAF-T file for January 2026 due by 2 March 2026
• No domestic B2B e-invoicing mandate yet — clearance model under consideration
• Mandatory retail fiscalisation via certified cash registers to NRA
• Format: SAF-T XML; B2G uses Peppol BIS/EN 16931

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