- Created by Monica ADAMI, last modified on Jul 17, 2024
Ministry of Transport, Information Technology and Communications Act amending the Public Procurement Act Official publication: Държавен вестник ; Number: 86 ; Publication date: 2018-10-18 ; Page: 00001-00017 YES Receiving and processing: Central authorities, Regional authorities & Local authorities NO NO The European standard on eInvoicing is fully implemented. ISO 20022 (technical specification used voluntarily, mostly used for as a payment standard) NO INFO AVAILABLE The amended Public Procurement Act (PPA) by the Law for Amending and Supplementing the Public Procurement Act (LASPPA) legislates the use of eInvoicing and the European standard in Bulgaria since 18 October 2018. The Public Procurement Agency created a dedicated portal detailing guidance for compliance. According to the Art. 115a. (new – State Gazette (SG) 86/18), in force from 1 November 2019, in the case of payment under public procurement contracts, all contracting authorities are obliged to accept and process eInvoicing, this to comply with with the Directive 2014/55/EU)[1] and implement the the European standard on electronic invoicing. On 1 July 2020, provisions entered into force regarding electronic means of communication for tender evaluation, conclusion of a contract, ordering, invoicing and payment. The LASPPA ensures the requirements of eInvoicing Directive transposition and the creation of the Central Automated Information System Electronic Public Procurement (CAIS EPP) as a national platform for electronic public procurement[2]. As of 2 May 2020, the Bulgarian PPA announced the renewal of the CAIS EPP, and the update to a 2nd version of the system was carried out. Several measures were implemented, with the aim of increasing the communication flow between public and private bodies. The system encompasses three different types of users, (i) the default option ‘economic operator’, (ii) “contracting entity” or (iii) “individual”. CAIS EPP is under the responsibility of the Public Procurement Agency in charge of its set-up and maintenance. EInvoicing in Bulgaria is based on bilateral agreements between economic operators (or solution providers acting on their behalf) and public administrations. According to the practice of the Commission for Protection of Competition, resolutions for termination of a procedure with participants are served only through CAIS EPP. Article 9k, paragraph 1 of the Regulation for the Implementation of the Public Procurement Act states that the exchange of documents and communications between contracting authorities, candidates, participants and contractors is carried out through the platform [3]. CAIS EPP notifies the participants of new publications in the Buyer’s Profile about the procedures in which they participate. The legislation in place applies to all public levels; central, regional, and local contracting authorities and entities. The most frequently syntax used when exchanging eInvoicing is XML. The European standard is mandatory by law for all the contracting authorities. Bulgaria has introduced the obligation to submit sales and purchase registers jointly with VAT returns by article 125 of the VAT Act, enacted in 2006. Since January 2018, the sales and purchase registers (and the VAT return) shall be submitted electronically. Apart from the method of data transmission, no other changes have been introduced to this VAT reporting requirement. The obligation to submit sales and purchase registers apply to all taxable persons registered in Bulgaria for VAT, including non-resident businesses. On July 4, 2022, the NRA announced the implementation of a 24 months project aimed to introduce the use of SAF-T. The project is still in its early stages of development and is being rolled out with the support of the European Union. On August 10, 2022, the NRA released version 11.02 of the tool developed for generating VAT reports, VAT returns, and VAT Information Exchange System (VIES) returns. The tax authority further published an updated user guide reflecting recently adopted VAT amendments. This new release will become effective September 7, 2022. The National Revenue Agency (“NRA”) is considering the introduction of mandatory einvoicing. The NRA is consulting with industry stakeholders to draft a proposal [5]. [1] (Public Procurement Act, 2016), [2] (Republic of Bulgaria, 2021), [3] (OECD, 2021), [4] (VAT in the Digital Age Report, 2022), [5] (Orbitax, 2023) Last updated:
Jul 17, 2024 11:49Responsible Legislation Transposed the Directive 2014/55/EU Mandatory for B2B mandate Monitoring mechanism Standard(s) Platform Use of CIUS and Extensions Legislation
eInvoicing platform and eInvoicing management solutions
Approach for receiving and processing eInvoices
eInvoicing implementation in sub-central level contracting authorities
Status on the implementation of the European Standard on eInvoicing (EN)
Digital reporting requirements
Are you aware of further developments on eInvoicing B2G in this country? Contact us via email EC-DIGITAL-BUILDING-BLOCKS@ec.europa.eu.
You can also access the 2016, 2017, 2018, 2019, 2020, 2021 and 2023 eInvoicing Country Sheets via the eInvoicing User Community.
NO VERIFICATION
Status | NO VERIFICATION |
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Reviewer | Ana Mitkova |
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