Bulgaria: Regulatory Updates
Get the latest updates on e-invoicing, tax reporting, and digital compliance in Bulgaria
Modernizing Bulgarian Compliance
SAF-T Implementation & Fiscal Devices
Bulgaria is transitioning from hardware-based controls (Ordinance H-18) to software reporting. The introduction of mandatory SAF-T for large taxpayers represents a major data challenge, requiring deep extraction of accounting records. Additionally, e-Transport for “High Fiscal Risk” goods imposes strict pre-declaration rules. IT Directors must prepare systems to handle these heavy reporting requirements.
Digital Transparency Roadmap
The National Revenue Agency (NRA) is aligning with OECD standards through SAF-T. This shift aims to reduce the administrative burden of frequent audits by allowing remote, digital verification of tax records. While B2B e-invoicing remains voluntary, pressure is mounting to adopt structured electronic formats to facilitate automated transparency and reduce the shadow economy.
Understanding Bulgaria’s E-Invoicing and Tax Reporting Framework
SAF-T Bulgaria: Standardized Audit File for Tax Reporting
SAF-T is Bulgaria’s upcoming electronic reporting standard designed to enhance tax transparency, streamline audit processes, and align with OECD and EU digital reporting models. It requires companies to submit structured accounting and tax data in XML format to the Bulgarian National Revenue Agency (NRA).
Implementation will be phased in from 2026, starting with large taxpayers and gradually applying to all businesses by 2029.
B2G E-Invoicing in Bulgaria: Electronic Invoicing via CAIS EPP
CAIS EPP (Central Automated Information System for Electronic Public Procurement) is Bulgaria’s official platform for managing electronic invoices in public procurement. Since 2019, all public sector entities are required to accept structured e-invoices through CAIS EPP, in line with EU Directive 2014/55/EU.
While suppliers are not yet obliged to issue electronic invoices, companies involved in public contracts are encouraged to adopt the system and follow Peppol interoperability standards.
E-Transport Bulgaria: Digital Control of Goods Movement
Bulgaria’s e-Transport system enables the real-time reporting of transport documents for goods categorized as high fiscal risk. It requires businesses to register the movement of goods electronically with the tax authorities, both domestically and across borders.
This system helps combat VAT fraud and supports supply chain transparency by tracking logistics data through a centralized digital platform.
Code10 is your trusted partner for eCompliance and SAP integration
At Code10, we leverage our extensive experience in worldwide eCompliance to support enterprises in achieving regulatory conformity across diverse jurisdictions. Our strategy centers on a powerful hybrid model: we maximize SAP Standard capabilities to ensure future-proof architectures, while deploying our own specialized solutions to bridge technical gaps. This dual approach ensures that even the most complex local requirements—such as TicketBAI in Spain or SAF-T in Poland—are integrated seamlessly into a secure, audit-ready environment.
Through our dedicated eCompliance Hub, we centralize regulatory knowledge and technical frameworks to connect SAP environments directly with global government platforms. We specialize in staying ahead of upcoming mandates, allowing our clients to anticipate new legislative changes before they take effect. By combining standard best practices with our own proactive extensions, we transform the challenge of cross-border reporting and e-invoicing into a streamlined, automated, and sustainable digital operation.
