Bulgaria Plans E-Invoicing and E-Reporting for 2028

Tuesday 29th September, 2026

Bulgaria’s Ministry of Finance has published draft legislation proposing mandatory structured e-invoicing, real-time transaction reporting and pre-filled VAT returns from 1 January 2028.

The draft legislation will require VAT-registered suppliers to issue structured electronic invoices for domestic supplies to taxable persons, non-taxable legal entities, and state authorities.

A national system operated by the National Revenue Agency (NRA) will process these e-invoices, generating unique compliance codes, and will use the data to pre-fill VAT returns for taxpayers, replacing the current VAT sales and purchase ledgers.

Electronic invoices covered by the mandate would need to comply with the European standard EN 16931.

The draft amendments to Bulgaria’s VAT Act were published for consultation on 23 September 2026. The consultation closes on 23 October.