Bulgaria E-invoicing

Based on the European Directive 2014/55/EU, Bulgaria has legislated the use of e-invoicing in public administrations to receive and process electronic invoices. However, it has yet to implement a mandate for sending invoices electronically.

When it comes to electronic invoicing, every country has its own rules and requirements. This is your ideal overview of Bulgaria e-invoicing.

1. B2B e-invoicing in Bulgaria 2. B2G e-invoicing in Bulgaria 3. Timeline of e-invoicing adoption in Bulgaria 4. Setting up e-invoicing in Bulgaria with Sovos 5. FAQ 6. Additional resources

B2B e-invoicing in Bulgaria

E-invoicing is voluntary for business-to-business transactions in Bulgaria. Consent from the buyer must be obtained before the seller can issue an invoice electronically.

The following methods are accepted for ensuring the integrity and authenticity of electronic invoices:

Business Controls Audit Trail
Electronic Data Interchange (EDI) or Qualified Electronic Signature

Invoices must be stored in a way that guarantees their integrity, authenticity, and availability during the five-year required storage period.

B2G e-invoicing in Bulgaria

While governmental bodies must be able to accept and process e-invoices, their suppliers are not required to issue invoices electronically. That means there is no full B2G e-invoicing mandate in Bulgaria.

The Central Automated Information System for Electronic Public Procurement (CAIS EPP) is Bulgaria’s official e-invoicing platform for B2G transactions.

Timeline of e-invoicing adoption in Bulgaria

The key dates in Bulgaria’s e-invoicing efforts are as follows.

1 November 2019: Contracting authorities are required to accept and process e-invoices for public procurement contracts
2021: The National Revenue Agency consults with industry stakeholders about implementing an e-invoicing mandate
9 December 2024: The draft State Budget Act introduces mandatory SAF-T reporting requirements, starting from 2026