E-invoicing compliance and regulatory updates - Bulgaria

Electronic Invoicing Bulgaria

In Bulgaria e-invoices must be accepted by the governmental bodies in line with Directive 2014/55/EU; However, there is no full B2G mandate considering suppliers have no obligation to issue electronic invoices.(with some exceptions for certain taxable persons).

Regarding B2B, Bulgarian VAT law permits electronic invoicing in line with EU Directive 2010/45/EU. Nevertheless, there is no e-invoice mandate.

Even today post audit is the prevailing invoicing model, an e-invoice in Bulgaria must be permitted subject to the agreement between customers and suppliers. Acceptance could be explicit or tacit. Furthermore, taxpayers must guarantee e-invoice I&A.

Following the last CTC invoicing trends in Italy and regulations in France and Poland, Bulgarian authorities have expressed their intention to shift towards a clearance model on electronic invoicing.

In this model, taxpayers will be obliged to register sales invoices before the Bulgarian Tax Authorities for near real time validation and acceptance. Bulgaria's National Revenue Agency (NRA) started public discussions and consultations with different stakeholders on the implementation of e-invoicing in the Balkan country. Official changes are expected to be published soon.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing Bulgaria

In Bulgaria e-invoices must be accepted by the governmental bodies in line with Directive 2014/55/EU; However, there is no full B2G mandate considering suppliers have no obligation to issue electronic invoices.(with some exceptions for certain taxable persons).

Regarding B2B, Bulgarian VAT law permits electronic invoicing in line with EU Directive 2010/45/EU. Nevertheless, there is no e-invoice mandate.

Even today post audit is the prevailing invoicing model, an e-invoice in Bulgaria must be permitted subject to the agreement between customers and suppliers. Acceptance could be explicit or tacit. Furthermore, taxpayers must guarantee e-invoice I&A.

Following the last CTC invoicing trends in Italy and regulations in France and Poland, Bulgarian authorities have expressed their intention to shift towards a clearance model on electronic invoicing.

In this model, taxpayers will be obliged to register sales invoices before the Bulgarian Tax Authorities for near real time validation and acceptance. Bulgaria's National Revenue Agency (NRA) started public discussions and consultations with different stakeholders on the implementation of e-invoicing in the Balkan country. Official changes are expected to be published soon.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

The storage period for e-invoices is 12 years. During that period electronic invoices should be accessible by the Tax Authorities due possible controls.

Electronic archiving of documents is allowed in Bulgaria.


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.

Basware Services

Invoice sending is supported apart from paper and B2G invoice sending.

Incoming invoices can be electronic invoices (EDI, or PDF). Basware also supports paper invoices with CloudScan Basware validation.

Basware Vault can be used for both receiving and sending.


Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

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Interoperability

Basware has no interoperability partners in Bulgaria.

Our advice

To accelerate processes and increase data quality, Basware recommends using electronic or PDF invoices.


Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Electronic Invoicing Bulgaria

In Bulgaria e-invoices must be accepted by the governmental bodies in line with Directive 2014/55/EU; However, there is no full B2G mandate considering suppliers have no obligation to issue electronic invoices.(with some exceptions for certain taxable persons).

Regarding B2B, Bulgarian VAT law permits electronic invoicing in line with EU Directive 2010/45/EU. Nevertheless, there is no e-invoice mandate.

Even today post audit is the prevailing invoicing model, an e-invoice in Bulgaria must be permitted subject to the agreement between customers and suppliers. Acceptance could be explicit or tacit. Furthermore, taxpayers must guarantee e-invoice I&A.

Following the last CTC invoicing trends in Italy and regulations in France and Poland, Bulgarian authorities have expressed their intention to shift towards a clearance model on electronic invoicing.

In this model, taxpayers will be obliged to register sales invoices before the Bulgarian Tax Authorities for near real time validation and acceptance. Bulgaria's National Revenue Agency (NRA) started public discussions and consultations with different stakeholders on the implementation of e-invoicing in the Balkan country. Official changes are expected to be published soon.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.