BULGARIA
E-INVOICING
Latest update august 8th, 2024
On this page you will learn more on e-invoicing in Bulgaria
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
-
e-Reporting for all taxable persons registered in Bulgaria for VAT, including non-resident businesses
-
B2G eInvoIcing, compliant with Directive 2014/55/EU
Adoption timeline
- January 2018: It becomes mandatory to submit VAT returns, sales and purchase registers in an electronic form
- November 1, 2019: all contracting local authorities have been mandated to receive and process electronic invoices
Model
n/a
Format
- E-reporting: TXT format, through the tax authority portal
- B2G eInvoicing: XML compliant with EU standard
Archiving
It is mandatory to store invoices for 10 years
External references:
-
National Revenue Agency (NRA) – [link]
Additional information
SAF-T
On July 4, 2022, the NRA announced the implementation of a 24 months project aimed to introduce the use of SAF-T. The project is still in its early stages of development and is being rolled out with the support of the European Union.
B2B eInvoicing
Bulgarian VAT law permits electronic invoicing among companies, but there is no e-invoicing obligation. Its is currently voluntary. However, the Bulgarian government announced that it is considering to introduce mandatory e-invoicing B2B in the country.
FAQ
La fatturazione elettronica internazionale è il processo che consente di emettere, trasmettere, ricevere e archiviare fatture digitali in conformità con le normative fiscali di ciascun Paese.
Per CFO e Finance Manager non è solo un obbligo normativo, ma una leva strategica: permette di standardizzare i processi Finance a livello globale, ridurre i rischi e migliorare la trasparenza.
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