Bulgaria Proposes Structured E-Invoicing and Pre-Filled VAT Returns from 2028

Summary 

• Bulgaria has published draft VAT legislation proposing mandatory structured e-invoicing and real-time digital reporting from 1 January 2028. 

• The proposed national system would validate invoice data, issue a unique compliance code and use the information to prepare pre-filled VAT returns. 

• The consultation remains open until 23 October 2026, so the scope, timing and technical requirements are not yet final. 

Extended article 

Bulgaria’s Ministry of Finance has proposed a major digital VAT reform from 1 January 2028. Bulgarian-established VAT-registered suppliers would generally issue EN 16931-compliant structured invoices for domestic supplies and advance payments to Bulgarian-established taxable persons, non-taxable legal persons and public authorities. 

The proposed National Revenue Agency system would validate invoice information and generate a unique compliance code. The same data would support pre-filled VAT returns and replace existing VAT sales and purchase ledgers. The draft includes exclusions, including certain supplies by non-established taxpayers and specified intra-Community transactions. The measure remains under consultation until 23 October 2026 and requires legislative adoption. 

External sources: Bulgaria proposal overview | Detailed Bulgaria analysis 

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Bulgaria Proposes Mandatory E-Invoicing and Real-Time VAT Reporting from 2028

• Bulgaria plans mandatory e-invoicing for domestic B2B and B2G transactions starting 1 January 2028.
• E-invoices would have to comply with EN 16931 and be reported to the National Revenue Agency in real time.
• Each invoice would receive a unique compliance code and be treated as issued only after the code is assigned.
• The proposal would abolish the current VAT sales and purchase ledgers and replace them with pre-filled VAT returns provided by the NRA.
• Public consultation on the draft VAT Act amendments runs until 23 October 2026.

Source: docnova.ai

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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