Regulatory updates - Bulgaria

This draft VAT Act amendment is much more than a simple e-invoicing mandate. It proposes a national continuous transaction control (CTC) framework from January 1, 2028 through the National Information System for Structured Electronic Invoicing and Digital Reporting (NISSEF). Under the proposal:

• Structured electronic invoices would become mandatory for specified domestic transactions.
• Invoice data would be submitted to the National Revenue Agency (NRA/NAP) in real time.
• NISSEF would validate invoice data and assign a unique compliance code.
• An invoice would be considered validly issued only after successful validation and receipt of the compliance code.
• Recipient consent would not be required.
• Existing VAT purchase and sales ledgers would be abolished.
• The NRA would generate pre-filled VAT returns using invoice, customs and other available data.

The system is intended to align Bulgaria's VAT reporting framework with EN 16931 and broader EU digital reporting initiatives, including ViDA. The Public Consultation is open from September 23, 2026 until October 23, 2026.

On March 21, 2025, the Bulgarian State Budget for 2025 was adopted by the National Assembly, officially passing the requirement for businesses to submit SAF-T reports into law.

The ratification of the state budget entails the exact requirements and timelines for SAF-T submission, as previously reported by Pagero. The obligation will enter into force for certain large enterprises on January 1, 2026, and by 2030, all taxpayers will be in scope with few exceptions.

Businesses in the scope will now have to start preparing to report economic activity data and accounting records to ensure compliance with the regulations.

On March 21, 2025, the Bulgarian State Budget for 2025 was adopted by the National Assembly, officially passing the requirement for businesses to submit SAF-T reports into law.

The ratification of the state budget entails the exact requirements and timelines for SAF-T submission, as previously reported by Pagero. The obligation will enter into force for certain large enterprises on January 1, 2026, and by 2030, all taxpayers will be in scope with few exceptions.

Businesses in the scope will now have to start preparing to report economic activity data and accounting records to ensure compliance with the regulations.