Bulgaria - e-invoicing mandate
No B2B mandate — B2G reception since 2019
Bulgaria has no B2B e-invoicing mandate: electronic invoicing is possible by mutual agreement between the parties. A public consultation on a future clearance model is open, but no date has been fixed. Public entities must be able to receive EN 16931 invoices; issuance is not imposed on suppliers. A SAF-T phase-in has been announced by the revenue agency without an official calendar.
The mandate at a glance
B2B
B2G
E-reporting
Formats
Model
Post-audit — invoices flow freely and the authority audits afterwards
Network
CAIS EPP (B2G)
National specification
Not applicable
Legal basis
Public Procurement Act, art. 115a (SG 86/18) · Directive 2014/55/EU
Official sources
- ec.europa.eu — B2G acceptance since 01/11/2019 (art. 115a PPA); no B2B mandate; no real-time reporting; consultation for a future clearance
Last verified: 2026-07-12
Public bodies must accept EN 16931 e-invoices, but there is no B2B mandate — only a consultation on a future clearance model, and SAF-T has no confirmed calendar.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Bulgaria?
Status in Bulgaria: No B2B mandate — B2G reception since 2019. Bulgaria has no B2B e-invoicing mandate: electronic invoicing is possible by mutual agreement between the parties. A public consultation on a future clearance model is open, but no date has been fixed. Public entities must be able to receive EN 16931 invoices; issuance is not imposed on suppliers. A SAF-T phase-in has been announced by the revenue agency without an official calendar.
Which e-invoice formats are accepted in Bulgaria?
The accepted formats in Bulgaria are: UBL 2.1, CII, EN 16931. They are exchanged over CAIS EPP (B2G). You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Bulgaria?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Bulgaria without transmitting anything.