Bulgaria has no mandatory e-invoicing between businesses or to consumers. Since 1 November 2019, public bodies must accept structured e-invoices that follow the European standard EN 16931, but suppliers may still choose paper or PDF. Bulgaria plans a law on mandatory e-invoicing and real-time reporting, aimed at adoption by the end of 2026; no date is enacted.
This page summarises the European Commission's country sheet for Bulgaria, checked on 5 November 2026. It is not tax advice; check the current Bulgarian sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Accept EN 16931 e-invoices | Public bodies, for procurement contracts above the EU thresholds | 1 November 2019 | CAIS EPP module or the body's own system | in force (Public Procurement Act, art. 115a) | European Commission |
| Send e-invoices to public bodies | Suppliers | none | no obligation | European Commission | |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation | European Commission |
| Mandatory e-invoicing and real-time reporting for domestic supplies | Not yet defined | law targeted by the end of 2026, system by the end of 2029 | not yet defined | planned, under public consultation | European Commission |
How do invoices reach Bulgarian public bodies?
The Central Automated Information System for Electronic Public Procurement (CAIS EPP) is the national e-procurement platform, and it has a function for entering an e-invoice under a public contract. Each public body still runs its own invoice system alongside it, so suppliers deal with each body separately for invoicing and payment (European Commission). Ask the contracting body which route and format it expects.
Which formats are used?
Bulgaria applies the European standard EN 16931 without a national CIUS or extensions. In practice that means an XML invoice in UBL or CII syntax. Between businesses, any format the parties agree on is allowed.
What is changing?
The Commission reports that Bulgaria intends to introduce mandatory e-invoicing and digital reporting for domestic supplies and has launched public consultations. The plan is a law adopted by the National Assembly by the end of 2026, a national e-invoicing system operational by the end of 2029 and compliance with the EU's VAT in the Digital Age package by 1 July 2030. A phased Standard Audit File for Tax (SAF-T) is planned alongside (European Commission). These are plans, not law; the dates may move.
What can Klarbon do with Bulgarian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL or CII invoice | open an e-invoice, free | |
| Check a file against EN 16931 before sending it to a public body | check an e-invoice | the body may run its own checks |
| Turn an e-invoice into another EN 16931 format, such as UBL or CII | convert an e-invoice, one credit | you deliver it yourself |
Klarbon does not submit invoices to CAIS EPP or produce Bulgarian SAF-T files.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Bulgaria | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Bulgaria?
No, not between businesses or to consumers. Since 1 November 2019, Bulgarian public bodies must accept e-invoices that follow the European standard EN 16931, but suppliers are not obliged to send them. B2B e-invoicing is optional and depends on agreement.
Is Bulgaria planning mandatory e-invoicing?
Yes, but nothing is enacted yet. The European Commission reports that Bulgaria plans a law on mandatory e-invoicing and real-time reporting, aimed at adoption by the end of 2026, with the national system operational by the end of 2029.
How do I send an e-invoice to a Bulgarian public body?
The national e-procurement platform, CAIS EPP, has a module for entering an e-invoice under a public contract, but each public body also runs its own system. Ask the body which route it uses.
Does Bulgaria have its own e-invoice format?
No. Bulgaria uses the European standard EN 16931 without a national CIUS or extensions.