E-Invoicing in Bulgaria in 2026: What Businesses Need to Know

Electronic invoicing continues to reshape accounting practice across Europe, and Bulgaria is now moving from a largely voluntary system to one with clear mandatory milestones. With the rollout of the Standard Audit File for Tax (SAF-T), the planned expansion of structured e-invoicing through the National Electronic Billing System (NEFS), and Bulgaria’s accession to the eurozone in January 2026, businesses operating in the country have several concrete changes to prepare for this year.

What Is E-Invoicing?

Electronic invoicing (e-invoicing) allows businesses to issue, send, and receive invoices in a structured digital format rather than on paper or as a simple PDF attachment. A true e-invoice is created so that it can be read and processed automatically by the recipient’s accounting system, with little or no manual entry required. This is different from merely emailing a scanned or PDF invoice, which still needs to be manually input by the person receiving it. E-invoices are sometimes referred to as EDI invoices or structured invoices.

The Current E-Invoicing Landscape in Bulgaria

Bulgaria has required public authorities to accept and process structured e-invoices since 2019, meaning invoicing to ministries, municipalities, and other government bodies (B2G) already runs on a defined electronic standard. For transactions between private businesses (B2B) and with consumers (B2C), however, e-invoicing has so far remained voluntary. Most companies still exchange invoices by email, which is faster than paper but does not offer the automatic processing that a true structured e-invoice provides.

This is changing. The National Revenue Agency (NRA) has confirmed that Bulgaria will move toward a centralised, mandatory e-invoicing model, built around the NEFS platform and using standardised formats such as UBL 2.1 and the European e-invoicing standard EN 16931. The approach mirrors systems already used in Italy and Poland, where all invoices are validated through a central government platform before being delivered to the recipient.

Key Regulatory Changes for 2026

Three developments make 2026 a pivotal year for accounting and invoicing practice in Bulgaria.

SAF-T reporting becomes mandatory. From January 2026, the NRA requires large enterprises to submit the Standard Audit File for Tax, a structured file covering the general ledger, accounts payable and receivable, and purchase and sales invoices. Reporting is monthly and due by the 14th of the following month, submitted electronically with a qualified electronic signature. The obligation is being phased in by company size:

• January 2026: large enterprises with 2023 turnover above approximately EUR 153.4 million, or tax liabilities above approximately EUR 1.79 million.
• January 2027: the same thresholds applied to 2024 figures, bringing in a further group of large taxpayers.
• January 2028: mid-sized enterprises with turnover above approximately EUR 7.67 million, or tax liabilities above approximately EUR 767,000.
• January 2029: all remaining taxpayers, regardless of size.

A grace period of several months typically applies at each phase, but businesses approaching these thresholds should not wait to start preparing their accounting systems.

Mandatory B2B e-invoicing is on the way. While the exact legal timeline has not yet been finalised, the NRA has signalled that structured e-invoicing through NEFS will follow the SAF-T rollout, with full alignment expected by 2030 to meet the EU’s VAT in the Digital Age (ViDA) initiative. Businesses that already fall into the SAF-T large-enterprise category are the most likely candidates for early e-invoicing obligations.

Bulgaria has adopted the euro. Since 1 January 2026, Bulgaria has been part of the eurozone, with the lev fixed permanently to the euro at a rate of 1.95583 BGN to 1 EUR. All invoices, accounting records, and tax filings, including SAF-T submissions, must now reflect this transition, and any dual-currency practices from the changeover period should be phased out according to NRA guidance.

Benefits of E-Invoicing for Businesses and Accountants

Even before mandatory rules take effect, moving to genuine e-invoicing brings practical advantages:

• Time savings. Manual entry of invoice data is one of the most time-consuming parts of accounts payable work. Structured e-invoices remove much of this burden.
• Fewer errors. Automated processing reduces mistakes in sequencing, duplication, and archiving that are common with manual data entry.
• Better security and traceability. Digital delivery lowers the risk of invoices being lost, misdirected, or altered.
• Environmental and space savings. Removing paper and postage reduces both environmental impact and physical archive space.
• Smoother audits. Because the data is already structured, it is easier to reconcile with SAF-T files and respond to NRA requests.

Legal and Security Requirements

E-invoices issued in Bulgaria must meet the requirements of the Value Added Tax Act (specifically articles 114 and 115) and the Accountancy Act. An invoice sent electronically, for example as a PDF, is not automatically treated as an “electronic document” requiring a qualified electronic signature. It is accepted simply as a digital carrier of the same information that would appear on a paper invoice.

Bulgarian law does not require a seal or signature on a standard invoice, whether paper or electronic. However, a business may choose to issue an invoice as a formal electronic document, in which case it must comply with the Electronic Document and Electronic Trust Services Act and typically requires a qualified electronic signature.

Businesses preparing for SAF-T and future e-invoicing obligations should also review their invoicing data for completeness, correct invoice numbering, dates, VAT treatment, and client details, since these fields feed directly into structured reporting.

Moving From Paper or Email to Structured E-Invoicing

Transitioning to e-invoicing is a practical, manageable project rather than a technical overhaul. Businesses in Bulgaria typically need to:

1. Choose or confirm an invoicing application compatible with current and upcoming NRA requirements. Popular local platforms include inv.bg, e-faktura, and invoicepro.bg, though larger businesses will also need systems that can generate SAF-T files.
2. Map invoicing data to SAF-T fields, particularly for companies already within the mandatory reporting thresholds.
3. Set up qualified electronic signatures, which are required for SAF-T submissions and for any invoices issued as formal electronic documents.
4. Review currency and VAT settings to ensure full compliance with euro-denominated reporting.
5. Work with an accountant experienced in Bulgarian requirements, since the country’s transition to structured invoicing is still evolving and requirements can change with limited notice.

How Leinonen Can Help

Bulgaria’s move toward mandatory SAF-T reporting and structured e-invoicing means the coming years bring real compliance deadlines, not just optional efficiency gains. Leinonen accounting team in Bulgaria monitors these regulatory changes closely and helps clients assess whether they fall within the current or upcoming SAF-T thresholds, prepare their systems and data accordingly, and adopt e-invoicing tools that fit their size and industry.

With experience supporting clients through document automation, including OCR-based invoice recognition and AI-assisted bookkeeping, Leinonen can help you move from manual invoicing to a streamlined, compliant process well ahead of each regulatory deadline.

To find out how Leinonen can support your transition to e-invoicing and SAF-T compliance in Bulgaria, get in touch and arrange a consultation with our team.