- Legislative Framework and Compliance: Bulgaria’s amended Public Procurement Act mandates the use of eInvoicing based on the European standard, effective from October 18, 2018. All central, regional, and local contracting authorities are required to accept and process eInvoices, ensuring compliance with Directive 2014/55/EU.
- Central Automated Information System (CAIS EPP): The CAIS EPP serves as Bulgaria’s national platform for electronic public procurement, facilitating communication and document exchange between economic operators and public administrations. The system was updated in May 2020 to enhance interaction and efficiency in processing eInvoices.
- Digital Reporting and Future Developments: Bulgaria mandates electronic submission of sales and purchase registers alongside VAT returns, with ongoing initiatives to introduce a Standard Audit File for Tax (SAF-T) and potential mandatory eInvoicing. The National Revenue Agency (NRA) is actively consulting with stakeholders to develop proposals for further eInvoicing enhancements.
Source ec.europa.eu
Bulgaria SAF-T implementation (Briefing document)
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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