- Bulgaria’s draft VAT Act amendment would introduce mandatory structured e-invoicing for domestic B2B and B2G supplies from 1 January 2028. Bulgarian-established VAT-registered suppliers would be covered, including for advance payments. Public consultation closes on 23 October 2026, followed by Council of Ministers approval and then adoption by the National Assembly.
- Invoices must comply with EN 16931 and pass through a national system operated by the National Revenue Agency. An invoice is only treated as issued and received once validated and assigned a unique compliance code. Taxpayers may issue on the platform or transmit data in real time from their software.
- The draft would replace VAT sales and purchase ledgers with pre-filled VAT returns, link input VAT deduction to structured e-invoices and apply penalties from 1 July 2028. Intra-Community supplies and non-established suppliers are excluded. A testing environment is expected six months before go-live, so ERP readiness planning should start now.
Source: VATupdate / EY Global Tax News
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