Since November 2019, all contracting authorities (central, regional, and local) have been required to accept and process e-invoices for payment under public procurement contracts. In Bulgaria, electronic invoices must be accepted by government authorities in compliance with Directive 2014/55/EU.

Currently, post-audit remains the predominant invoicing model in Bulgaria. The issuance of an electronic invoice is contingent upon mutual agreement between trading parties, with acceptance being either explicit or tacit. Additionally, taxpayers are required to ensure the integrity and authenticity of electronic invoices. However, there is no comprehensive B2G mandate, as suppliers are not generally obligated to issue electronic invoices, with exceptions applicable to certain taxable persons.

The National Revenue Agency (NRA) with industry stakeholders are discussing the idea of introducing mandatory e-invoicing for private entities. Taxpayers in Bulgaria will be required to submit sales invoices to the NRA for near real-time validation and approval. The NRA has initiated public consultations and discussions with various stakeholders regarding the implementation of electronic invoicing in the country. For B2B electronic invoicing remains voluntary. In 2025, there is a possibility to launch a phase for SAF-T reporting.