Compliance · 🇧🇬 Bulgaria Phased rollout

Bulgaria — SAF-T reporting & Peppol BIS

SAF-T phase-in 2026–2028 · No domestic B2B mandate yet — regulator: National Revenue Agency (НАП / NRA). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Bulgaria does not yet have a B2B e-invoicing mandate. Domestic invoices remain free-format.
The NRA is rolling out SAF-T (Standard Audit File for Tax) reporting in waves: largest taxpayers from 2026, mid-size 2027, all VAT-registered 2028.
Cross-border B2B follows EU rules; Peppol BIS is accepted but not mandated.
Flowie is a registered Peppol AP for Bulgaria (9926:flowie) — or routed through a specialized local partner — and ships SAF-T export from the same JSON payload.

Deadlines

Date	Who	What
2026-01-01	Largest taxpayers (turnover > BGN 300M)	SAF-T monthly reporting begins.
2027-01-01	Mid-size taxpayers	SAF-T reporting onboarded.
2028-01-01	All VAT-registered businesses	SAF-T reporting universal.

Background

Bulgaria's e-invoicing strategy is reporting-led rather than transmission-led: the National Revenue Agency (NRA) is implementing SAF-T as the core obligation, modelled on the OECD standard already used in Portugal, Norway, and Poland. SAF-T is a structured XML export of the taxpayer's accounting data submitted monthly to the NRA. Once SAF-T is universal (2028), the NRA has signalled it may then layer a B2B e-invoicing mandate on top — but no legislation exists yet.

For now: send invoices in any format that satisfies the customer; submit SAF-T monthly. Flowie produces the SAF-T file from the same data you send via /v1/documents/send.

Format profile

Cross-border: standard Peppol BIS 3.0 with no Bulgarian CIUS.
SAF-T file follows the NRA schema (XML, monthly cadence). Flowie generates it from your document history.

Required fields

seller.vatNumberstringrequired for SAF-T

Format BG123456789. Used as the SAF-T TaxRegistrationNumber.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
No dedicated B2G hub	`—`	https://nra.bg

Public-sector buyers receive invoices through their own ERP — there is no Mercurius-style central hub. Use the Peppol directory or the buyer-supplied Peppol ID.

B2B reporting / clearance

NRA SAF-T — Monthly tax-data export covering invoices, GL, AP/AR, stock movements.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
SAF-T export	Call `POST /v1/compliance/saft` with `country: "BG"` and a date range — sandbox returns a synthetic file.

FAQ

Do I need to send invoices via Peppol in Bulgaria?

No. Bulgarian domestic invoices have no e-invoicing mandate. Peppol BIS is fully accepted for cross-border but is not required.

Will SAF-T replace VAT returns?

Eventually, yes. The NRA's stated direction is to drop the periodic VAT return once SAF-T is universal in 2028, but legislation has not yet codified the cutover.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Bulgaria — Pan-EU reference factsheet.
NRA · National Revenue Agency — Tax authority overseeing SAF-T and e-reporting.
CAIS EPP · public procurement platform — National e-procurement platform.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Bulgaria e-invoicing — Industry tracker — SAF-T 2026 rollout.
Pagero · Bulgaria compliance updates — Industry compliance tracker.