Bulgaria's e-invoicing plan: what is law and what is proposed
Bulgaria has no domestic B2B e-invoicing mandate in force. A draft VAT Act amendment, whose public consultation closed on 23 October 2026 (no outcome published by 30 October), proposes structured invoices through the tax authority's system, mostly from 1 January 2028. Below: what is law, what is proposed, and what a free local checker covers.
What is law and what is proposed
| Date | Status |
|---|---|
| 1 Nov 2019 | In force: contracting authorities must be able to receive and process structured e-invoices (B2G, receiving side). |
| 23 Sep to 23 Oct 2026 | Public consultation on the draft VAT Act amendment (closed; no report on comments found by 30 October). |
| 1 Jan 2027 | Proposed: most of the draft's other changes. |
| 1 Jan 2028 | Proposed: VAT-registered suppliers established in Bulgaria issue structured e-invoices for domestic supplies, with real-time data to the National Revenue Agency's NISSEF system. |
| 1 Jul 2028 | Proposed: penalty for not issuing a structured e-invoice starts to apply (adviser reports; amounts not found). |
Nothing proposed is law yet: the draft still needs the Council of Ministers and the National Assembly, and sources differ on some dates. Older pages that list a 2026 B2B start predate this draft. Reports say the draft covers domestic B2B and B2G supplies and leaves out intra-EU supplies, non-established suppliers and B2C. This is a summary of adviser and press reports, not tax advice; confirm with the National Revenue Agency or your accountant.
Which file would count, and how it would travel
The draft points to EN 16931, with the syntax to be set by ministerial ordinance. The route is not Peppol: invoices would be issued through the tax authority's NISSEF system, or through software that transmits to it, and would exist legally once NISSEF issues a compliance code. Until the rules are final, an EN 16931 UBL or CII file is the safest bet.
Test a file before you send it
Open the checker and drop your XML. It flags totals and tax breakdowns that do not add up, a missing tax reason on a 0% or exempt line, malformed identifiers, and VAT, IBAN and BIC typos, each with a rule ID and a fix (the rule reference). It does not apply any Bulgarian national rules or NISSEF validation, which are not final. No account, nothing uploaded.
No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Other countries: Germany, France, Belgium, Poland, Croatia, Greece, Italy, Greece, Romania, or the Portugal, the UK, the UAE, India, Saudi Arabia, EU e-invoicing mandate checker. Also: Slovakia, Lithuania, Luxembourg, Malta, Norway, Hungary, Denmark, Estonia, Latvia, Slovenia, Czech Republic, Serbia.
Common questions
Is B2B e-invoicing mandatory in Bulgaria?
Not yet. A draft VAT Act amendment published for public consultation on 23 September 2026 (consultation closed 23 October 2026; no outcome found by 30 October) proposes structured e-invoicing for domestic supplies, mostly from 1 January 2028. It still needs the Council of Ministers and the National Assembly, so dates and scope can change. Confirm with the National Revenue Agency or your accountant; this page is a summary, not advice.
Which invoice format would Bulgaria require?
The draft points to the European standard EN 16931, with the syntax to be fixed by a Minister of Finance ordinance. Under the proposal an invoice would be issued through the tax authority's NISSEF system, or through software that sends the data to it, and would exist legally once NISSEF issues a compliance code. This is a draft, not final rules.
Can this checker validate a Bulgarian invoice?
Partly. It reads UBL, CII, Factur-X and JSON and applies the EN 16931 arithmetic, tax breakdown, mandatory-field and identifier checks, plus VAT, IBAN and BIC typo catches, each with a rule ID and a fix. It does not apply any Bulgarian national rules or NISSEF validation, which are not final, so a clean result is an offline observation, not approval.
How do I check an invoice before sending it?
Drop the file into the checker. Nothing is uploaded: every check runs in your browser. Fix what it flags, then send it through your invoicing software.
Open the E-invoice Preflight checker to validate your own invoice file.
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