- Bulgaria’s Ministry of Finance has proposed mandatory structured e-invoicing, real-time transaction reporting, and pre-filled VAT returns starting 1 January 2028.
- VAT-registered suppliers would have to issue structured e-invoices for domestic supplies to taxable persons, non-taxable legal entities, and state authorities.
- A National Revenue Agency system would process the e-invoices, assign compliance codes, and use the data to pre-fill VAT returns, replacing current VAT sales and purchase ledgers.
- The mandated e-invoices would need to comply with the EU standard EN 16931.
- Draft VAT Act amendments were published for consultation on 23 September 2026, with consultation ending 23 October.
Source: p2pnetwork.org
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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