The e-invoice in Europe
Bulgaria
Bulgaria has no general e-invoicing mandate today. Only receipt of EN 16931 e-invoices by public bodies is required. A draft VAT Act amendment would make structured domestic B2B and B2G e-invoicing mandatory, now from 1 July 2028 instead of 1 January 2028. Reports say the revised draft drops NRA clearance codes. The bill still needs parliamentary approval.
The facts
Digital developments are moving fast and are accelerated by the ViDA reform, which makes e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.
B2G
B2B/B2C
Voluntary today. Draft law: mandatory domestic B2B e-invoicing from 1 July 2028 (delayed 6 months), reportedly without NRA clearance codes. Consumer sales excluded. Not yet adopted.
FORMAT
EN 16931 in UBL or CII syntax, with no national CIUS. PDF invoices won’t qualify. New fields include CN/UN/CEFACT codes and supplier bank account. Technical rules follow by ordinance.