- Bulgaria’s Ministry of Finance has proposed VAT Act amendments to modernize VAT administration, increase tax control, and reduce reporting through digitalization; public consultation runs until October 23, 2026.
- Mandatory structured electronic invoicing would start on January 1, 2028 for domestic B2B-type supplies involving Bulgaria-established VAT-registered suppliers and Bulgarian taxable persons, non-taxable legal persons, or public authorities; advance payments would also be included.
- Structured e-invoices would have to meet technical requirements and be processed through the National Revenue Agency system; ordinary B2C retail sales would generally remain outside the mandatory e-invoicing regime.
- The draft does not overhaul Bulgaria’s fiscalization framework under Article 118 VAT Act and Ordinance H-18: existing fiscal receipts, system receipts, online-shop rules, and current device/receipt procedures would remain largely unchanged.
- A structured e-invoice would not be required if the invoice is issued as an expanded fiscal receipt or expanded system receipt, but standard B2B invoices later generated by ERP/software may need to comply with the new structured format.
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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