2025 Bulgaria (2025 eInvoicing Country Sheet)

Summary 

• • B2G mandate: No Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[2], as mandated by Article 115a of the Public Procurement Act (SG 86/18), which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[3], because this guarantees that public authorities must accept these eInvoices.
  • B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements, and aligned with the Bulgarian VAT Act and EU Directive 2014/55/EU.
  • eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Bulgaria by public authorities. All public contracting authorities in Bulgaria are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [4]. Private suppliers are not legally required to issue eInvoices under EN 16931.
  • Operating model for B2G eInvoicing: The  Central Automated Information System for Electronic Public Procurement (CAIS EPP) provides a central platform for eProcurement and tendering-related eInvoicing, however it has a limitation as each public authority still uses its own system for eInvoicing which is then connected to CAIS EPP.
  • Use of CIUS and Extensions: Bulgaria does not apply any national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard (EN 16931).
  • Real-time reporting system: No real-time reporting system for eInvoicing is available. 
  • Monitoring mechanism: Bulgaria has a mechanism to monitor eInvoicing developments.

Highlights 

Bulgaria is moving towards a comprehensive mandatory eInvoicing model and advanced digital reporting mechanisms, inspired by successful implementations in other European countries.

Legislation 

B2G 

No Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard EN 16931[5], as mandated by Article 115a of the Public Procurement Act (SG 86/18), which transposes Directive 2014/55/EU. This rule applies when public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives[6]. 

B2B

There is no business-to-business (B2B) mandate. 

B2C 

There is no business-to-consumer (B2C) mandate. 

Status on the implementation of the European eInvoicing standard

 The European standard EN 16931 has been adopted by contracting authorities. The most frequently syntax[7] used when exchanging eInvoicing is XML. Using compliant formats like UBL 2.1 or as Cross-Industry Invoice (CII)[8] ensures that invoices are machine-readable, interoperable, and accepted by public procurement platforms such as CAIS EPP.

Operating model for B2G eInvoicing 

The Central Automated Information System for Electronic Public Procurement (CAIS EPP) serves as a central platform for eProcurement and tender-related eInvoicing. However, each public authority maintains its separate systems which connected to CAIS EPP. Suppliers register on CAIS EPP for tendering and document exchange but need to also interact with each public body separately for invoice processing and payment. This requires suppliers to monitor both their CAIS EPP profile and communications from individual public bodies, making invoice processing and payment decentralised.

Use of Core Invoicing Usage Specifications (CIUS) at national level  

There is no national CIUS or additional extensions.

VAT Real-time reporting system

Currently, there is no real-time reporting system in Bulgaria.

Monitoring mechanism 

Bulgaria’s eInvoicing monitoring system is centered around a centralized digital infrastructure managed by the National Revenue Agency (NRA), which enables real-time or near-real-time oversight of business transactions. Through the National Electronic Billing System (NEFS), all electronic invoices are submitted in standardized formats and digitally signed, allowing the NRA to instantly validate, archive, and cross-check invoice data. This system is complemented by the phased introduction of the Standard Audit File for Tax (SAF-T), which requires businesses to periodically submit structured financial data, including ledgers and transaction records. Together, these tools create a robust monitoring framework that enhances tax compliance by enabling automated data analysis, anomaly detection, and targeted audits based on real-time insights into business activities.

Next steps 

Bulgaria has initiated a public consultation to implement a mandatory clearance model for eInvoicing for all contracting entities, following the example of other European nations such as Italy and France.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [5] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [6] Ibid 1. [7] The information defined in the semantic data model of the eInvoicing standard, documented in the eInvoicing standard, must be carried in an electronic message that may be transferred from one computer to another. The semantic eInvoicing standard does not define the structure of the electronic message. The message structure is called syntax. [8] CII is a structured XML format developed by UN/CEFACT (United Nations Centre for Trade Facilitation and Electronic Business).

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Last updated:  Aug 14, 2025 17:11