Bulgaria
BGBulgaria has a receiving obligation for public buyers and voluntary B2B e-invoicing; SAF-T reporting began in 2026 and a draft law proposes mandatory structured e-invoicing through an NRA clearance system from 2028.
Guide reviewed .
Invoicing and electronic documents
CAIS EPP (ЦАИС ЕОП)
The Central Automated Information System for Electronic Public Procurement includes an e-invoicing module for public contracts. Public bodies also run their own invoicing systems, so suppliers may need to handle both.
EN 16931, usually XML; no national CIUS · Official source: European Commission · eInvoicing in Bulgaria
NISSEF (НИССЕФ), proposed
A proposed National Revenue Agency system for structured e-invoicing and digital reporting. It would validate each structured e-invoice and assign a unique compliance code, which is when the invoice counts as issued. It would also generate draft VAT returns. Suppliers would still send the invoice to the buyer.
Structured e-invoices under the European standard and the syntax list of Directive 2014/55/EU · Official source: Strategy.bg · explanatory memorandum to the draft VAT Act amendment
SAF-T
The NRA’s standard audit file for tax, submitted electronically. It carries accounting data, not invoices.
SAF-T XML defined by order of the NRA executive director · Official source: National Revenue Agency · notice to large taxpayers on SAF-T from 2026
Peppol
Bulgaria has no national Peppol Authority. The draft e-invoicing law’s explanatory memorandum does not mention Peppol; it leaves delivery to technical specifications agreed between the parties.
Peppol BIS Billing where used · Official source: OpenPeppol · Peppol Authorities
Today, an e-invoice to a Bulgarian public buyer must follow EN 16931. The buyer may also expect it through CAIS EPP or its own system, so check the contract. B2B e-invoicing is voluntary, while large companies must already file SAF-T. See the Commission’s country page.
The draft VAT Act amendment would bring in a clearance model. A structured e-invoice would count as issued only once the NRA system assigns a compliance code, and the right to deduct VAT would depend on having one. The proposal is not law yet. Watch for adoption and for the Minister of Finance’s technical ordinance before building for it.
Legal guide
B2G · public procurement invoices
Receiving obligation for public buyersSince 1 November 2019, contracting authorities must receive and process structured e-invoices that conform to EN 16931, for contracts above the EU thresholds. Suppliers may send them but are not legally required to.
Official source: European Commission · eInvoicing in BulgariaB2B · business invoices
VoluntaryNo B2B or B2C e-invoicing mandate is in force. Electronic invoicing depends on agreement between the parties under the VAT Act.
Official source: European Commission · eInvoicing in BulgariaB2B and B2G · structured e-invoicing
Proposed from 1 January 2028The Ministry of Finance’s draft would oblige VAT-registered suppliers established in Bulgaria to issue structured e-invoices for domestic supplies and advance payments to taxable persons, non-taxable legal persons and public bodies. Intra-EU supplies, sales documented by extended fiscal receipts, and non-established VAT registrants would be outside it. Consultation closed on 23 October 2026; the National Assembly has not adopted it.
Official source: Strategy.bg · draft VAT Act amendment, version of 23 September 2026SAF-T reporting
Mandatory for the first group from 1 January 2026About 460 companies, mostly large enterprises meeting criteria in the 2025 State Budget Act, must submit accounting data in SAF-T format. The NRA notified them by letter.
Official source: National Revenue Agency · notice to large taxpayers on SAF-T from 2026Fiscal receipts
Separate obligationSales recorded through fiscal devices are documented with fiscal receipts. Under the draft, no structured e-invoice would be issued when the invoice takes the form of an extended fiscal receipt at the time of sale; fuel sales would always need one.
Official source: Strategy.bg · explanatory memorandum to the draft VAT Act amendment
Timeline
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Public buyers must accept e-invoices
The receiving obligation under Article 115a of the Public Procurement Act applies (historical).
Official source: European Commission · eInvoicing in Bulgaria -
SAF-T reporting starts
The first group of large taxpayers starts submitting SAF-T data.
Official source: National Revenue Agency · notice to large taxpayers on SAF-T from 2026 -
Draft e-invoicing law published
The Ministry of Finance opens consultation 12733-K on the VAT Act amendment, which also transposes Directive (EU) 2025/516 (historical).
Official source: Strategy.bg · Ministry of Finance consultation 12733-K on the draft VAT Act amendment - Upcoming at review
Proposed start of structured e-invoicing
Proposed date in the draft, subject to adoption. The NRA would open integration testing six months earlier.
Official source: Strategy.bg · draft VAT Act amendment, version of 23 September 2026 - Upcoming at review
EU digital reporting for intra-EU supplies
Upcoming EU requirement under Directive (EU) 2025/516 (ViDA), mainly for cross-border B2B supplies.
Official source: European Commission · VAT in the Digital Age (ViDA)
Peppol in Bulgaria
- Directory participants
- 79
- Document families
- 8
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 64 participants
- 64 participants
- ApplicationResponse42 participants
- CrossIndustryInvoice5 participants
- 3 participants
- 3 participants
- 3 participants
- 1 participant
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.