Bulgaria is taking steps toward mandatory digital reporting, but follows a different path than many Western European countries. Instead of a direct B2B e-invoicing mandate, Bulgaria opts for a phased SAF-T reporting obligation. For B2G transactions, the country aligns with the European standard EN 16931.

Bulgaria is introducing a phased SAF-T reporting obligation for taxable businesses. This does not concern a mandatory exchange channel, but digital reporting to the tax authority:

Additionally, Bulgaria, like all EU member states, will be bound by the ViDA DRR obligation for cross-border B2B transactions from 1 July 2030.

For B2G transactions, the European standard EN 16931 applies. This is the same standard that forms the basis for Peppol BIS Billing 3.0. The SAF-T reporting uses standardised XML formats, including UBL 2.1.

Bulgaria does not have its own Peppol Authority and has no country-specific PASR (Peppol Authority Specific Requirements). The country is reachable via the Peppol network using the VAT number as identifier (EAS code 9926). Bulgarian government entities accept e-invoices conforming to EN 16931.

As a certified Peppol Access Point, eConnect can route invoices to Bulgarian recipients via the Peppol network. You don't need to adjust your invoice format: the PSB automatically transforms to the correct format. Bulgarian organisations registered on Peppol are directly reachable.

Want to get started with e-invoicing in Bulgaria? Get in touch with our team.

• Peppol BIS Billing 3.0: the standard format for Peppol invoices
• What is Peppol?: explanation of the Peppol network
• ViDA: VAT in the Digital Age: the EU-wide framework for e-invoicing