Return to mapElectronic invoicing and e-Reporting in Bulgaria
Bulgaria is advancing its digital tax transformation with the gradual implementation of electronic invoicing and the SAF-T e-reporting system. While B2G e-invoicing has been mandatory since 2020, the transition to a mandatory B2B model and structured tax reporting will begin in 2026 and be fully implemented by 2030.
Characteristics of Electronic Invoicing in Bulgaria
As an EU member state, Bulgaria is required to comply with Directive 2014/55/EU, which mandates the use of electronic invoices in public procurement processes. This regulation aims to standardize invoicing across the EU, reduce administrative burdens, and enhance efficiency in business-to-government interactions.
From April 2020, all public authorities in Bulgaria must be prepared to receive and process structured electronic invoices. This includes ministries, municipalities and other government entities, which must have systems in place to handle these documents efficiently.
Regarding B2B electronic invoicing, it is currently not mandatory. However, Bulgaria is preparing to implement a centralized and mandatory system as part of its digital tax transition under the SAF-T standard.
At present, companies in Bulgaria can exchange electronic invoices voluntarily, provided both parties agree. However, there is no centralized platform or standardized system in place for B2B transactions.
Upcoming dates in Bulgaria
Characteristics e-Reporting in Bulgaria
Bulgaria has introduced a legislative draft proposal introducing the mandatory use of the Standard Audit File for Tax (SAF-T) with the aim to increase transparency and combat tax fraud. Implementation will begin in 2026 and roll out gradually, starting with large enterprises, then medium-sized ones, and finally extending to all taxpayers by 2030. This initiative is part of the National Revenue Agency’s (NRA) strategy to modernize the country’s tax system.
The calendar for e-invoicing extends from 2026 to 2030. In January 2026, large companies above certain turnover or tax thresholds will be required to comply with the new regulations. In the following years, more companies of different sizes will be added according to economic criteria. Finally, in 2030, even microenterprises will be required to comply with the SAF-T system.
- January 2026: Large companies with 2023 revenue exceeding 300 million BGN or taxes above 3.5 million BGN must comply.
- January 2027: Large, medium, and small businesses with 2024 revenue exceeding 300 million BGN or taxes above 3.5 million BGN must comply.
- January 2028: Large, medium, and small businesses with 2025 revenue exceeding 15 million BGN or taxes above 1.5 million BGN must comply.
- January 2029: Obligation extends to all companies, regardless of size or financial thresholds.
- January 2030: Obligation extends to micro-enterprises.
The regulation mandates different types of accounting reports. Monthly, companies must submit general ledgers, accounts receivable and payable records, and purchase and sales invoices by the 14th of the following month. In addition, annual reports on fixed asset reports by June 30 of the following year. In some cases, additional reports such as inventory records may be requested by the tax authorities.
To facilitate the transition, a six-month grace period has been established for initial reporting obligations. During this period, no penalties will be imposed if companies meet the deadlines after this phase. Companies are recommended to implement appropriate accounting management systems to ensure compliance with deadlines and avoid penalties.
Upcoming dates in Bulgaria
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