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E-invoicing Implementation in Bulgaria: Current Status and Future Obligations

  • Bulgaria is in the process of implementing e-invoicing obligations
  • E-invoicing is currently mandatory in B2G, voluntary in B2B, and not included in B2C
  • B2B e-invoicing may become mandatory in the future
  • E-invoicing is based on European standards according to LASPPA
  • The NRA is considering making e-invoicing mandatory and consulting with industry stakeholders
  • Components of an electronic invoice include issue date, invoice number, supplier and customer information, transaction details, amount due, and VAT rate
  • Electronic invoices must be confirmed via electronic signature and validated by the buyer using EDI
  • Updates, regulations, and deadlines regarding e-invoicing are still pending from the NRA

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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