Electronic Invoicing in Bulgaria
Is e-invoicing mandatory in Bulgaria ?
E-invoicing is not mandatory in Bulgaria. Government bodies must be able to receive e-invoices in line with Directive 2014/55/EU, but suppliers are not required to issue them.
Who is affected?
There is no general obligation, but certain taxable persons may have specific requirements. All businesses may use e-invoicing if both parties agree.
Compliance requirements
E-invoices must be accepted by public entities, but suppliers are not required to issue them. In B2B transactions, e-invoicing is permitted based on mutual agreement. Businesses must ensure the integrity and authenticity of e-invoices.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines.
Standards & Platforms
Platform
There is no governmental clearance platform in Bulgaria.
What formats are required in Bulgaria?
As e-invoicing is not mandatory, there are no specific formats to comply with.
Archiving in Bulgaria
What are the archiving requirements in Bulgaria?
The storage period for e-invoices is 10 years. During that period, electronic invoices must be accessible to the Tax Authorities. Electronic archiving of documents is allowed in Bulgaria.
Legal invoice
For suppliers: A legal invoice is the e-invoice sent to the recipient in the format they receive.
For buyers: A legal invoice is the e-invoice received from the supplier in its original format.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
Ensure e-invoice use is agreed upon with your trading partners, either explicitly or tacitly, and guarantee the integrity and authenticity of all e-invoices.
Bulgarian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Not mandatory | - |
| B2B | Not mandatory | - |
Supplier requirement: Transact invoices in accordance with the format agreed with the buyer.
Buyer requirement: Be able to receive invoices in the format agreed with the supplier.
Archiving requirement: E-invoices must be stored for 12 years.
