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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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BG
Bulgaria e-invoicing
EU · B2G receipt via CAIS EOP (central e-procurement system); SAF-T periodic reporting; no Peppol mandate
Last updated October 21, 2026
No domestic e-invoicing mandate in force. Public bodies must accept EN 16931 e-invoices via CAIS EOP and SAF-T reporting has been phasing in since 1 Jan 2026. A draft VAT Act amendment published on 23 September 2026 proposes mandatory domestic B2B and B2G e-invoicing from 1 Jan 2028; it is not yet law. ViDA brings intra-EU B2B e-invoicing on 1 Jul 2030.
Planning
Applies to
B2G
July 1, 2030
Next phase deadline
Draft law proposes 1 Jan 2028 · ViDA 1 Jul 2030
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Is your business established in Bulgaria (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving Bulgaria?
Bulgaria: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Bulgaria's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Bulgaria
With no establishment and no registration or trade in Bulgaria, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Bulgaria.
Bulgaria: no domestic mandate yet — ViDA applies from July 2030
Bulgaria has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.
No e-invoicing mandate applies in Bulgaria today
No domestic B2B e-invoicing mandate applies in Bulgaria at present (public bodies must accept e-invoices; suppliers are not obliged). Keep an eye on national legislation and the 2030 ViDA date.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
1 November 2019
Public bodies (receive)
Public bodies must receive and process EN 16931 e-invoices via CAIS EOP (Public Procurement Act art. 115a); no supplier obligation.
Done
1 January 2026
SAF-T phase 1 – large enterprises
SAF-T becomes mandatory for large enterprises (net sales above BGN 300m or NRA payments above BGN 3.5m, tested two years back). Monthly file by the 14th of the following month; annual fixed-asset file by 30 June; six-month correction grace per phase.
Done
1 January 2027
SAF-T phase 2
SAF-T extends to large, medium and small enterprises meeting the same thresholds.
Next
1 January 2028
SAF-T phase 3
SAF-T extends to enterprises with net sales above BGN 15m (approx. EUR 7.7m) or NRA payments above BGN 1.5m.
Future
1 January 2029
SAF-T phase 4
SAF-T extends to all large, medium and small enterprises.
Future
1 January 2030
SAF-T phase 5
SAF-T extends to all remaining Accountancy Act entities, with exemptions for non-VAT-registered micro-entities.
Future
1 July 2030
ViDA — intra-EU B2B
Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2G
Model
B2G receipt via CAIS EOP (central e-procurement system); SAF-T periodic reporting; no Peppol mandate
Formats
EN 16931 – UBL 2.1 or CII (no national CIUS)
Region
EU
STATUS
Planning
Scope
Since 1 Nov 2019 public bodies must receive and process EN 16931 e-invoices (Public Procurement Act art. 115a); suppliers are not obliged to issue and there is no Peppol mandate. SAF-T is mandatory for large enterprises from 1 Jan 2026, widening in 2027, 2028, 2029 and 2030. No domestic B2B e-invoicing obligation is yet in law. A Ministry of Finance draft amending the VAT Act, in public consultation from 23 September to 23 October 2026, proposes mandatory structured e-invoicing (EN 16931, with a compliance code from a national NRA system) for domestic B2B and B2G supplies from 1 Jan 2028, with real-time reporting, NRA pre-filled VAT returns replacing the sales and purchase ledgers, and penalties from 1 Jul 2028.
Penalties & grace period
No e-invoicing penalties. SAF-T non-filing: BGN 5,000–15,000 (approx. EUR 2,600–7,700) after each phase's six-month grace.
Sources
Official sources checked on 21 October 2026:
Frequently asked questions
What is the e-invoicing mandate in Bulgaria?
No domestic e-invoicing mandate in force. Public bodies must accept EN 16931 e-invoices via CAIS EOP and SAF-T reporting has been phasing in since 1 Jan 2026. A draft VAT Act amendment published on 23 September 2026 proposes mandatory domestic B2B and B2G e-invoicing from 1 Jan 2028; it is not yet law. ViDA brings intra-EU B2B e-invoicing on 1 Jul 2030.
When does e-invoicing become mandatory in Bulgaria?
Status: Planning. Next key date: Draft law proposes 1 Jan 2028 · ViDA 1 Jul 2030 (July 1, 2030).
Who has to comply with e-invoicing in Bulgaria?
Since 1 Nov 2019 public bodies must receive and process EN 16931 e-invoices (Public Procurement Act art. 115a); suppliers are not obliged to issue and there is no Peppol mandate. SAF-T is mandatory for large enterprises from 1 Jan 2026, widening in 2027, 2028, 2029 and 2030. No domestic B2B e-invoicing obligation is yet in law. A Ministry of Finance draft amending the VAT Act, in public consultation from 23 September to 23 October 2026, proposes mandatory structured e-invoicing (EN 16931, with a compliance code from a national NRA system) for domestic B2B and B2G supplies from 1 Jan 2028, with real-time reporting, NRA pre-filled VAT returns replacing the sales and purchase ledgers, and penalties from 1 Jul 2028.
Which e-invoice format is required in Bulgaria?
EN 16931 – UBL 2.1 or CII (no national CIUS). Model: B2G receipt via CAIS EOP (central e-procurement system); SAF-T periodic reporting; no Peppol mandate.
What are the penalties for non-compliance in Bulgaria?
No e-invoicing penalties. SAF-T non-filing: BGN 5,000–15,000 (approx. EUR 2,600–7,700) after each phase's six-month grace.
Latest e-invoicing coverage – Bulgaria
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