- Bulgaria has published draft VAT legislation to introduce mandatory structured domestic e-invoicing from 1 January 2028 for VAT-registered suppliers established in Bulgaria, including invoices for domestic supplies and advance payments.
- E-invoicing would apply to sales to Bulgarian businesses, non-taxable legal persons and public authorities; non-registered suppliers would also need to issue e-invoices to public authorities.
- Exclusions would include intra-Community supplies, supplies by non-established VAT-registered persons in Bulgaria, intermediary supplies in triangular transactions, and sales covered by a tax receipt from an authorised device.
- Invoices would need to comply with EN 16931 and be issued/received via the National Revenue Agency’s system; the NRA would use the data to pre-fill VAT returns, replacing sales and purchase ledgers.
- Having a valid e-invoice would become a condition for input VAT recovery, and penalties for failure to issue one would start from 1 July 2028, consisting of the VAT not charged plus a minimum penalty of EUR 750 for individuals or EUR 1,500 for legal entities.
Source: essentiaglobalservices.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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