E-Invoicing Country

Bulgaria

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Live since January 2026

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Mandate Overview

The mandate

Bulgaria mandates B2G e-invoicing through the central Centralised Automated Information System for E-Invoicing (CAIS) and is preparing a phased B2B e-invoicing and SAF-T reporting reform led by the National Revenue Agency (NRA). Public consultation in 2024-2025 confirmed UBL 2.1 and Peppol BIS as the structured backbone, with first-wave large-taxpayer SAF-T reporting starting January 1, 2026 and broader B2B structured invoicing rolling out alongside the EU ViDA timeline.

Timeline

Key milestones

2019
Nov 1, 2019
  • B2G e-invoicing capability available via the CAIS platform

2026
Jan 1, 2026
  • SAF-T monthly reporting begins for large taxpayers

2027
Jan 1, 2027
  • SAF-T extended to medium-sized taxpayers

2030
Jul 1, 2030
  • EU ViDA structured e-invoicing and Digital Reporting Requirements take effect

Flowie Coverage

How Flowie supports Bulgaria

Flowie generates UBL 2.1 and Peppol BIS invoices and tracks the National Revenue Agency consultation. Peppol Access Point connectivity for B2G transactions and SAF-T file extraction are built into the platform.

FAQ

Common questions

Is e-invoicing mandatory in Bulgaria today?

B2B e-invoicing is voluntary. B2G is supported via the CAIS platform with Peppol BIS messaging. SAF-T monthly reporting becomes mandatory for the largest taxpayers from January 1, 2026 and gradually expands.

What format will the B2B mandate use?

The National Revenue Agency consultation points to UBL 2.1 and Peppol BIS, aligned with EN 16931. Final scope and timing are tied to the EU ViDA package and expected to mirror the July 2030 cross-border deadline.

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