- Bulgaria plans mandatory structured e-invoicing for domestic transactions from 1 January 2028, under a draft VAT Act amendment published for consultation on 23 September 2026.
- A valid structured e-invoice would need to be issued, transmitted and received in a structured electronic format compliant with EU e-invoicing standards, and validated by the NRA’s national system with a unique compliance code; non-structured invoices for covered transactions would be treated as incorrectly issued.
- The mandate would apply to VAT-registered suppliers established in Bulgaria for domestic supplies of goods/services (including advance payments) where the recipient is in Bulgaria and is a taxable person, non-taxable legal person, or public authority.
- Non-VAT-registered Bulgarian suppliers would also need to issue structured e-invoices for supplies to the State or local authorities; voluntary invoices issued by registered suppliers may also fall under the regime.
- The reform would abolish VAT sales and purchase ledgers and replace them with NRA-generated pre-filled VAT returns; penalties for non-compliance would start from 1 July 2028, with a six-month testing period expected before go-live.
Source: marosavat.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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