All About E-Invoicing in Bulgaria

Bulgaria is undergoing a significant transformation in its invoicing and tax compliance systems with the gradual adoption of electronic invoicing.

Starting in 2026, Bulgarian businesses will face phased SAF‑T–based digital reporting obligations rather than full mandatory e‑invoicing. With the clearance model on the horizon and evolving regulations, businesses have limited time to integrate their systems and avoid compliance disruptions that could impact cash flow and operations.

Latest News

In March 2025, Bulgaria officially adopted the State Budget for 2025, formally introducing the requirement for businesses to submit Standard Audit File for Tax (SAF-T) reports starting January 1, 2026.                       

The SAF-T rollout will begin with large companies in 2026, followed by mid-sized and smaller businesses, with full implementation expected by 2030. A six-month grace period after each phase will support smooth adoption.

Ready to ensure your business meets Bulgaria's new e-invoicing requirements? Contact our experts for a free compliance consultation.

What Is E-Invoicing and Why Bulgaria Is Adopting It?

E-invoicing goes beyond digitizing paper invoices, it creates machine-readable, structured documents that enable automatic processing, seamless accounting system integration, and instant tax authority reporting using digital formats such as XML or UBL 2.1.

Bulgaria is implementing e-invoicing to reduce VAT fraud through better transaction monitoring while accelerating VAT refunds that improve business cash flow. The system reduces manual processing errors, speeds up payment cycles, and ensures legal authenticity through certified electronic signatures.

While large corporations already operate advanced internal solutions, nationwide adoption is gathering momentum as authorities focus on the long-term benefits of transparency and efficiency. This digital shift also aligns Bulgaria with EU regulations and standards like EN 16931, positioning Bulgarian businesses for seamless cross-border trade in Europe's increasingly connected marketplace.

The Evolution of E-Invoicing in Bulgaria

Bulgaria's e-invoicing story spans several years of development, marked by multiple legislative and technical updates:

• 2009: Companies can voluntarily begin to issue e-invoices
• 2018: E-invoicing is regulated by the Law on Amendments and Supplements to the Public Procurement Act (LASPPA)
• 2019: Due to the transposition of Directive 2014/55/EU, all public organizations in Bulgaria must be able to receive and process electronic invoices according to the European Standard on e-invoicing (EN-16931).
• 4 July 2022: Launch of a 24-month project to use Standard Audit File for Tax (SAF-T) forms
• 2025: The National Revenue Agency (NRA) and Ministry of Finance work closely together to create and update regulations, making sure they fit with the country's financial policies. Their collaboration becomes even more apparent, with joint efforts to streamline processes, update platforms like NEFS, and clarify requirements.
• 2026 Phased Implementation: large Bulgarian taxpayers must comply with the new SAF‑T style digital reporting obligations, not mandatory B2B e‑invoicing. The first wave covers large businesses with turnover above BGN 300 million or tax liabilities over BGN 3.5 million, followed by mid‑sized companies (turnover above BGN 15 million or taxes over BGN 1.5 million) in later phases, with full SAF‑T coverage planned by 2030.

There remains optimism about the gradual and consultative approach adopted by Bulgarian regulators, which helps build confidence across the business landscape.

B2G Electronic Invoicing in Bulgaria

The public sector in Bulgaria already requires electronic invoicing procedures for contracts above certain EU thresholds. All public offices must accept electronic invoices that meet the European EN 16931 standard. 

Invoices issued to public entities must use formats like XML or UBL 2.1 to guarantee authenticity and compliance. The Bulgarian VAT Act and Article 115a of the Public Procurement Act, which align with EU rules, govern these requirements.

The system performs validation, ensuring invoices meet legal and technical criteria, thereby safeguarding proper payment processing.

Bulgarian E-Invoicing Platform - National Electronic Billing System (NEFS)

The NEFS is the central platform through which B2G and future mandatory e-invoicing will be conducted. It uses a standardized XML format based on the EN 16931 standard to send and receive invoices.

The platform can be implemented through certified e-invoicing service providers who send the e-invoice through NEFS and deliver the invoice to the client, working in coordination with Peppol Access Points for cross-border transactions.

B2B Electronic Invoicing in Bulgaria

Currently, B2B e-invoicing remains voluntary in Bulgaria.

Right now, many companies can still use traditional invoicing formats (PDF, paper), as long as they meet VAT rules, but they are increasingly expected to keep structured digital records and submit detailed data to the tax authority. 

Over time, these digital reporting rules are likely to lay the groundwork for wider B2B e‑invoicing, but at this stage the focus is on SAF‑T‑style data submission, not an obligation for all B2B invoices to be exchanged in a specific e‑invoicing format.

By prioritizing the advantages of digital invoicing, such as compliance, operational streamlining, and improved security, Bulgaria is laying the foundation for a safer, more connected, and competitive economy.

B2C E-Invoicing and Fiscalization in Bulgaria

Bulgaria's B2C e-invoicing is currently not mandatory. The country has implemented fiscalization and real-time reporting requirements, mandating the use of certified fiscal devices that report transactions immediately to the tax authorities. 

Fiscalization and real‑time reporting

Bulgaria requires fiscalization measures for point‑of‑sale and certain retail operations, using certified fiscal devices or certified reporting channels that send transactional data to the National Revenue Agency (NRA) in real time or near-real time. The fiscalization framework enforces use of approved hardware/software certified by tax authorities and sets requirements for immediate electronic transmission of receipt/transaction data to the tax authority. This means retail receipts, whether generated on a fiscal printer or by a certified cloud/online fiscal system, are captured centrally for tax control and audit purposes. 

E-Reporting and VAT Compliance in Bulgaria

From January 2026, Bulgaria will require the submission of the Standard Audit File for Tax (SAF-T), starting with large businesses, as part of its broader tax reporting reforms. 

Penalties for Non-Compliance in Bulgaria

Bulgaria imposes fines for non-compliance with e-invoicing and tax laws, ranging from 500 to 5,000 BGN for individuals and 3,000 to 10,000 BGN for companies. Repeat offenses face doubled fines. 

Non-compliant e-invoices are rejected and must be corrected. The National Revenue Agency enforces these rules, monitoring compliance via the National Electronic Billing System (NEFS). 

Your Trusted Partner for E-Invoicing in Bulgaria

Choosing the right e-invoicing provider is key to easily meeting Bulgaria's new rules. Providers need to support smooth integration with NEFS, handle invoices in the required XML/UBL 2.1 format, submit them efficiently, and handle any issues that arise.

DDD invoices is Bulgaria's trusted choice for e-invoicing, delivering comprehensive solutions that fully automate your invoice lifecycle, from creation through transmission to secure archiving. 

We transform complex compliance requirements into streamlined operations that protect your business and enhance efficiency.

FAQs

When does mandatory e-invoicing start in Bulgaria?

Mandatory e-invoicing through NEFS starts in 2026 for large companies (turnover above BGN 300 million or tax liabilities over BGN 3.5 million). Mid-sized and smaller businesses will follow in phases, with full implementation expected by 2030.

How does NEFS help businesses with VAT and invoicing?

NEFS makes invoicing easier by providing a centralized platform for compliance, validation, and secure archiving. This helps prevent fraud, speeds up VAT refunds, and ensures businesses meet both Bulgarian and EU standards.

Can businesses send invoices electronically in Bulgaria now?

Yes, e-invoicing is currently voluntary for B2B and B2C transactions in Bulgaria. However, for public sector contracts above certain EU thresholds, electronic invoices following the EN 16931 standard are required. Businesses can use platforms like inv.bg, e-faktura, and invoicepro.bg.