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Public Bulgaria Author: Kristina Dosen
The Bulgarian National Revenue Agency has opened a public consultation on the implementation of the e-invoicing system. But, according to the situation, the implementation date is unlikely to be before 2023.
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Content accuracy validation date: 28.10.2021
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This is a process similar to it is in other European countries such as Italy, Hungary. Plans for the introduction of these systems are also defined in Poland and France in 2023. The ongoing EU VAT in the Digital Age proposals includes a strand around harmonized transaction-based reporting across the member states. This originated from the 2020 Tax Package measures for a fairer and more efficient EU tax regime.

Currently, Bulgaria permits e-invoicing by agreement between customers and suppliers only.

The outcome of the consultation and proposed scheme are expected to be published before the end of 2021.

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