As of June 2026: Bulgaria has NO mandatory B2B (or B2C) e-invoicing mandate — e-invoicing remains optional by mutual agreement. Public bodies must accept EN 16931-compliant e-invoices for procurement above EU thresholds (B2G). The big near-term change is SAF-T, phased in from 1 January 2026 starting with the largest enterprises, and a future mandatory B2B clearance model is under public consultation as Bulgaria aligns with EU ViDA. Confirm the current position with НАП (the National Revenue Agency, NRA) and the Ministry of Finance.
Bulgaria does not yet mandate B2B or B2C e-invoicing — it stays optional, agreed between trading partners, and aligned with the Bulgarian VAT Act and EU Directive 2014/55/EU. Public-sector bodies (B2G) must receive structured EN 16931 e-invoices for in-scope procurement. The headline development is SAF-T reporting, phased from 1 January 2026 beginning with the very largest taxpayers and widening through later years, submitted electronically to the NRA with a qualified electronic signature. A mandatory B2B clearance model has been floated in public consultation but is not yet law — we'll say so plainly rather than invent a deadline.
Even without a Bulgarian B2B mandate today, exporting standards-based structured invoices now means you're ready when one lands. Invotify's Pro e-invoicing emits EN 16931-compliant UBL 2.1, CII and Peppol BIS 3.0 — the same European standard that underpins Bulgaria's B2G obligations and the EU ViDA direction the country is following. That gives you portable, interoperable output you can already use for public-sector supply via Peppol, and a head start on any future B2B clearance requirement. SAF-T submission to the NRA stays with your accounting software; Invotify's role is portable structured invoice export, and it is a paid Pro feature.
No. As of June 2026 there is no mandatory B2B or B2C e-invoicing in Bulgaria — it remains voluntary and based on mutual agreement between the parties. The only structured requirement is B2G, where public bodies must accept EN 16931-compliant e-invoices for procurement above EU thresholds. Confirm the latest status with НАП (the National Revenue Agency).
Possibly, but it is not yet law. Bulgaria has opened a public consultation on a mandatory clearance-style e-invoicing model, following Italy and France, and is expected to align with EU ViDA. No firm B2B start date has been enacted, so we won't quote one — watch for announcements from the Ministry of Finance and НАП.
SAF-T (Standard Audit File for Tax) is a structured reporting obligation, distinct from issuing an e-invoice. Bulgaria phases it in from 1 January 2026, starting with the largest enterprises and widening to more taxpayers in later years, submitted electronically to the NRA with a qualified electronic signature. SAF-T is about periodic data reporting, not invoice exchange — your accounting software handles the submission.
Yes. Bulgarian public contracting authorities must receive and process structured e-invoices that comply with the European standard EN 16931 for procurement above EU thresholds, typically over Peppol. Invotify Pro exports EN 16931-compliant UBL 2.1, CII and Peppol BIS 3.0, so you can produce a compatible file for that channel.
Because the direction of travel is clear: EU ViDA and Bulgaria's own consultation point toward future mandatory B2B e-invoicing. Producing EN 16931-based UBL 2.1, CII and Peppol BIS 3.0 today keeps your data portable, ready for B2G, and a step ahead of any incoming mandate — without locking you into a proprietary format that might not match the eventual rules.