Bulgaria Plans Mandatory E-Invoicing and Digital VAT Reporting by 2028

• Bulgaria plans mandatory structured electronic invoicing and digital VAT reporting from January 1, 2028, under draft VAT Act amendments published on September 23, 2026; consultation runs until October 23, 2026.
• A national system run by the Bulgarian National Revenue Agency would require businesses to issue structured e-invoices and transmit transaction data electronically, which would also be used to generate pre-filled VAT returns.
• VAT-registered suppliers established in Bulgaria would generally have to issue structured e-invoices for domestic supplies and advance payments to recipients established in Bulgaria, including supplies to taxable persons, non-taxable legal entities, and public authorities; non-registered suppliers would also need e-invoices for supplies to public authorities.
• Invoices would need to comply with EN 16931, so PDF invoices would not satisfy the requirement; businesses could use the national platform or their own ERP/accounting systems, but data would still need to be sent to the NRA.
• The draft excludes certain transactions, including some intra-Community supplies, triangular transactions, supplies by VAT-registered persons not established in Bulgaria, and transactions covered by extended fiscal-device receipts, meaning the new regime would coexist with existing fiscal-device rules.

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.

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