einvoiceDeutsch

E-invoicing in Bulgaria: deadlines and rules

At a glance

B2B e-invoicing is voluntary in Bulgaria. A clearance regime has been consulted on, without a date. Public contracting authorities accept EN 16931 invoices; SAF-T is being phased in from 2026.

For the VAT status “VAT-registered”.
Size bandReceive sinceIssue from
All businesses (no turnover threshold)No mandate todayno date yet proposed European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official

Verified:

Who is affected

Scope: No B2B receiving obligation

Issuing phases

Small-business regime: Not applicable (no B2B mandate)

Must receive e-invoices: no · Must issue e-invoices: no

No B2B obligation applies. The research does not describe a Bulgarian small-business VAT regime.

Model and platform

Post-audit (decentralised, no clearance)

Platform: None for B2B

Post-audit model; B2B e-invoicing is voluntary. A clearance system was consulted on without a date.

Formats and networks explained

Formats

E-invoice formats in Bulgaria
FormatSyntaxVersionMust be acceptedNotes
EN 16931UBL 2.1 or CII D16BEN 16931-1noAccepted by public contracting authorities. European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official

Channels and accreditation

Transmission channels in Bulgaria
ChannelKindRequiredNotes

Vendor accreditation

No accreditation · Required: no

No B2B mandate in force and therefore no vendor accreditation. European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official

Receiving: how invoices reach you

Receiving duty: No mandate today none European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official

Sending: what buyers expect

Public sector

Public-sector e-invoicing since no date yet law European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

Not captured in research

Formats: EN 16931

Public contracting authorities accept EN 16931 invoices. The start date and platform were not captured.

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Reporting

law European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

SAF-T phased in from 2026.

The legal basis and the phases were not captured.

Archiving

Retention period: 10 years Lex.bg (Bulgarian legal database) · 1 Jan 2026 · verified 16 Oct 2026 · secondary

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

The period starts: Accounting: start of the period after the one the record relates to (unverified)

  • About 10 years: VAT Act art. 121(1) (5 years after the 5-year public-liability limitation period) and Accounting Act art. 12 (registers and statements 10 years; other documents 3).
  • NRA position: no notification or approval needed for storage in another member state (conditions not verified).

Integration points

    Common accounting and invoicing tools

    Microinvest · Ajur-L · Plus Minus · Inv.bg

    What this means for you

    Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

    Check my obligations for Bulgaria

    Deadlines

    Show deadlines for
    1. SAF-T phasing starts law European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
      unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
      Taxpayers in the phased groups · report
    2. ViDA: structured e-invoicing and digital reporting for intra-EU B2B supplies; recapitulative statements abolished law European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
      All EU businesses with intra-EU B2B supplies · issue, receive, report · EU

    Join the beta waitlist

    Run the four-question check and leave your email at the end. We use it only to contact you about the beta, with double opt-in.

    Check my obligations

    Sources

    1. Закон за данък върху добавената стойност, чл. 121 · Lex.bg (Bulgarian legal database) · 1 Jan 2026 · verified 16 Oct 2026 · secondary
    2. eInvoicing in Bulgaria · European Commission, Digital Building Blocks · undated · verified 15 Oct 2026 · official
    3. E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
    4. Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

    Unverified items

    We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

    • The clearance consultation has no date and no legal text; its content is not described in the research.
    • SAF-T phasing from 2026: legal basis and phases were not captured.
    • B2G start date, transmission channels and small-business rules are not covered by the research.
    • Bulgaria is not listed among the national Peppol authorities in the research.
    • Retention: VAT Act art. 121 and Accounting Act art. 12 could not be read in full on 2026-10-16 (lex.bg truncated/authorisation error); practitioner tables also cite Accounting Act art. 42.

    4 logged changes for Bulgaria