| Responsible | Ministry of Transport, Information Technology and Communications. |
| Legislation | There is no eInvoicing legislation in Bulgaria. eInvoicing is voluntary. |
| Voluntary for | Submitting: Economic operators.
Receiving and processing: Central authorities, Regional authorities & Local authorities. |
| Standard(s) | No standard is mandate.
ISO 20022 (technical specification used voluntarily) |
| Platform | Not in place. |
Legislation
Currently, there is no adopted legislation transposing the eInvoicing Directive into Bulgarian law.
There is no common eInvoicing platform available in Bulgaria for the B2G eInvoicing in public procurement. Some solution providers from the private sector offer platforms for the exchange of eInvoices, such as eFaktura.bg and inv.bg. The former is offered by the largest eInvoicing provider BORICA–Bankservice AD. It is a joint-stock company owned by the Bulgarian National Bank and national commercial banks. It develops and maintains the basic IT infrastructure of the payment industry in Bulgaria.
Approach for receiving and processing eInvoices
eInvoicing in Bulgaria is based on bilateral agreements between economic operators (or solution providers acting on their behalf) and public administrations. There is no commonly established means for processing eInvoices received from economic operators.
The report “Evaluation of the e-government in Bulgaria 2014” showed that while eInvoicing is frequently used in the private sector, 82% of the public administrations do not use it. When distinguishing between the different levels of government, 25% of the Ministries, less than 10% of agencies/committees and regional administrations, and 10% of local authorities facilitate economic operators to submit eInvoices.
Only 6% agencies/committees and 1% of local authorities have indicated that they exchange eInvoices with other administrations. Additionally, 6% agencies/committees and 8% of local authorities indicated that they have moved entirely to eInvoicing systems.
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Last updated:
Dec 11, 2017 13:43
