- Bulgaria’s Ministry of Finance has published draft VAT Act amendments for public consultation, open until October 23, 2026; some measures may apply from January 2027, but the main changes are targeted for January 1, 2028.
- The key proposal is mandatory structured electronic invoicing from January 1, 2028 for domestic transactions involving Bulgarian VAT-registered suppliers and recipients such as taxable persons, non-taxable legal entities, and public authorities, including advance payments.
- Ordinary B2C retail sales would generally remain outside the mandatory structured e-invoicing regime; retailers would continue using the existing fiscal receipt/fiscalization system under Article 118 of the VAT Act and Ordinance H-18.
- A structured e-invoice would not be required where an invoice is issued as an expanded fiscal receipt or expanded system receipt that qualifies as an invoice, which may affect POS software and integration needs.
- The draft does not replace Bulgaria’s current retail fiscalization framework, but it includes a specific change for fuel retailers regarding invoices issued through an Electronic System with Fiscal Memory.
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.
Latest Posts in "Bulgaria"
- Bulgaria Publishes Cross-Border VAT Cooperation Agreement With Poland
- Bulgaria Plans Mandatory VAT Registration for Real Estate Suppliers and a Higher Registration Threshold
- EU Court Ruling on Bulgarian VAT Fraud Limitation Periods and Penalties
- Bulgaria Proposes VAT Reform with Mandatory B2B E-Invoicing from 2028
- Bulgaria proposes mandatory domestic e-invoicing and pre-filled VAT returns from 2028
