Bulgaria Proposes July 2028 E-Invoicing Start and Drops Clearance from Draft

Bulgaria’s government has pushed back its proposed start date for mandatory domestic B2B and B2G e-invoicing by six months to 1 July 2028. Reported by VATCalc reported, the revised proposal also drops the requirement for invoices to receive a validation code from the tax authority.

The government submitted the revised VAT bill to the National Assembly on 5 November. It still needs parliamentary approval.

The September draft proposed a 1 January 2028 start and would have treated an invoice as issued only once Bulgaria’s National Revenue Agency assigned it a validation code. Under the revised bill, an invoice would count as issued when it is sent to the recipient. Businesses could use their own software, a service provider or the government’s portal. They would still have to send specified invoice data to the tax authority in real time, generally when the invoice is issued. The Council of Ministers said the change followed public consultation and was intended to align the model with the EU’s VAT in the Digital Age framework.

Pre-filled VAT returns would also start in July 2028. The tax authority would use structured invoice data and customs declarations to prepare draft returns, which businesses would review and complete before filing. The bill provides for a six-month testing period for the national portal and reporting system from January to June 2028.

Source: VatCalc

Council of Ministers announcement

National Assembly bill 52-602-01-60

Revised bill text, §§44, 105 and 10