E-invoicing compliance and regulatory updates - Bulgaria

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.

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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:

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 10 years.