Aller au contenu principal

🇧🇬 Bulgaria - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟡 B2B Voluntary | 🟡 SAF-T 2026+ Authority: National Revenue Agency (NRA) Platform: NIS (National Information System) + eCommerce Platform

1. Context & Overview

Bulgaria has implemented mandatory e-invoicing for B2G transactions and is preparing for SAF-T reporting. The B2B e-invoicing mandate is not yet in force, but the country is aligning with EU ViDA requirements.

DateScopeObligation
2016B2GMandatory e-invoicing for public procurement via NIS
2024All businessesSAF-T reporting requirements announced
Jan 1, 2026Large enterprisesSAF-T reporting mandatory (first wave)
2030All businessesFull SAF-T scope implementation

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. EN 16931 XML| NIS[National Information System]
    
    subgraph "B2G Flow"
    NIS -->|"2. Validation & Routing"| B2G_Rec[Government Entity]
    NIS -->|"3. Archiving"| NRA_Arch[NRA Archive]
    end
    
    subgraph "B2B Flow [Voluntary]"
    S -->|1a. Direct Delivery| B2B_Rec[Business Client]
    S -->|1b. Optional Reporting"| NRA_Rep[NRA Reporting]
    end
    
    B2G_Rec -->|4. Acknowledgment| NIS
    NRA_Arch -.->|Audit Access| NRA[National Revenue Agency]

🧱 Key Components

  1. NIS (National Information System): Centralized platform for B2G e-invoicing
  2. eCommerce Platform: Web portal for invoice submission
  3. SAF-T System: Upcoming structured accounting file reporting

3. Data Standards & Formats

A. Accepted Formats

  • EN 16931 compliant XML (mandatory for B2G)
  • UBL 2.1 syntax (accepted)
  • National XML schema (NIS format)

B. Critical Data Fields

  • Bulstat ID: Business identification number
  • VAT Number: Bulgarian VAT registration
  • Invoice Number: Unique numbering scheme
  • Tax Point Date: Date of supply

4. Business Model

  • B2G Clearance: Invoices validated through NIS
  • B2B Post-Audit: Voluntary compliance, no clearance required
  • SAF-T Reporting: Periodic structured data submission

5. Implementation Checklist

  • NIS Registration: Register for B2G e-invoicing access
  • EN 16931 Compliance: Ensure XML format meets EU standard
  • Peppol Connectivity: Set up Peppol access point for cross-border
  • SAF-T Preparation: Prepare for 2026 reporting requirements
  • Archive Configuration: Set up 10-year invoice archiving

6. Resources