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Bulgaria is advancing its digital transformation efforts by implementing e-invoicing regulations to improve tax compliance, reduce fraud, and streamline business transactions. The country has made e-invoicing mandatory for all public sector transactions, ensuring alignment with EU regulations, while private sector adoption remains voluntary but encouraged.
The Bulgarian government has introduced a centralized invoicing platform, allowing businesses to submit and validate invoices efficiently. While B2B e-invoicing is not yet mandatory, many companies have voluntarily adopted digital invoicing to enhance operational efficiency and prepare for future regulatory changes.
Regulatory authority
The National Revenue Agency (NRA) is responsible for e-invoicing compliance and enforcement.
E-invoicing requirements
Since 2021, all public administrations must receive and process electronic invoices. B2B e-invoicing is not yet mandatory but encouraged for tax efficiency.
Accepted invoice formats
Invoices must be issued in UBL XML or Peppol BIS, ensuring alignment with EU standards.
Transmission channels
Invoices must be transmitted through the NRA’s Centralized Electronic Invoicing System or Peppol for international transactions.
Digital signatures
Digital signatures are not required but can be used for added security and authenticity.
Archiving requirements
Invoices must be archived for five years under Bulgarian tax regulations.
How B2B e-invoicing works in Bulgaria
Businesses generate invoices in UBL XML or Peppol BIS format and transmit them via private networks or Peppol access points.
How B2G e-invoicing works in Bulgaria
Invoices must be submitted through the NRA’s Centralized Electronic Invoicing System, validated by the public administration, and archived for five years.
