Bulgaria Proposes Mandatory E-Invoicing and Real-Time VAT Reporting from 2028

• Bulgaria plans mandatory e-invoicing for domestic B2B and B2G transactions starting 1 January 2028.
• E-invoices would have to comply with EN 16931 and be reported to the National Revenue Agency in real time.
• Each invoice would receive a unique compliance code and be treated as issued only after the code is assigned.
• The proposal would abolish the current VAT sales and purchase ledgers and replace them with pre-filled VAT returns provided by the NRA.
• Public consultation on the draft VAT Act amendments runs until 23 October 2026.

Source: docnova.ai

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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