(updated)
The tax authority National Revenue Agency of Bulgaria (NRA) has confirmed the adoption of SAF-T as part of its strategy to promote fiscal transparency, similar to other European countries. Companies, both local and foreign, should be aware of the changes that will take effect in 2026. In this article, we explain everything you need to know about electronic invoicing in Bulgaria, the regulations, model, accepted formats, and how Brait can help you adapt your company to these changes.
Besides, Bulgarian authorities have confirmed a real-time tax E-reporting system by 2028 through Peppol Access Points that will send this tax data to a government portal.
Schedule for the adoption of Electronic Invoicing in Bulgaria
January 2026: Large companies with a turnover of more than 300 million BGN in 2023 or taxes of more than 3.5 million BGN.
January 2027: Mandatory electronic invoicing for companies with a turnover of more than 300 million BGN in 2024 or taxes greater than 3.5 million BGN.
January 2028: Mandatory for companies with a turnover of more than 15 million BGN in 2025 or taxes greater than 1.5 million BGN.
January 2029: Obligation for all companies and all billing volumes.
Characteristics of mandatory Electronic Invoicing in Bulgaria
- Model: Centralized. Integration with the National Electronic Billing System (NEFS) is required.
- Validation and Electronic Signature: All electronic invoices must be validated and signed electronically using digital certificates.
- Formats: Standardized - XML (UBL 2.1) and SAFT.
- Archived: 10 years.
- Reporting: Obligation to submit an annual report, but also a monthly report consisting of the General Ledger, Accounts Payable and Receivable, Purchase and Sale Invoices.
We help you prepare for Electronic Invoicing in Bulgaria
For foreign companies operating in Bulgaria, it is essential to start preparing for the mandatory electronic invoice. With technological solutions and the right professional support, the transition can be simple and efficient. Don't wait until the last minute: start preparing today with Brait and ensure full compliance!
With our connector for SAP, Invictia, you can bill globally either in Spain, Germany, France, Italy, Poland, Belgium or any other country.
For more information on our global e-invoicing services contact us now. We're here to help!
