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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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← All mandates

BG

Bulgaria e-invoicing

EU · B2G receipt via CAIS EOP (central e-procurement system); SAF-T periodic reporting; no Peppol mandate

No domestic e-invoicing mandate. Public bodies must accept EN 16931 e-invoices via CAIS EOP; SAF-T reporting has been phasing in since 1 Jan 2026 and ViDA brings intra-EU B2B e-invoicing on 1 Jul 2030.

Planning

Applies to

B2G

July 1, 2030

Next phase deadline

No domestic mandate · 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 law or date exists.

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.

Latest e-invoicing coverage – Bulgaria

News, guides and rulings tagged for this country.

Resources

September 9, 2024

Country Guide - VAT in Bulgaria

Read the full Bulgaria guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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