Bulgaria Proposes Mandatory E-Invoicing and Real-Time VAT Reporting from 2028

Bulgaria's Ministry of Finance has published draft amendments to the VAT Act that introduce mandatory e-invoicing for domestic B2B and B2G transactions from 1 January 2028. E-invoices must follow EN 16931 and will be reported to the National Revenue Agency (NRA) in real time. Each invoice receives a unique compliance code, and it is only considered issued once that code is assigned.

The reform also abolishes the current VAT sales and purchase ledgers. In their place, the NRA will provide pre-filled VAT returns. The public consultation runs until 23 October 2026.