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Bulgaria Considering Introduction of New E-Invoicing Requirements

30 March 2021

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Proposed Changes

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Bulgaria

The Bulgarian government is reportedly considering the introduction of new electronic invoicing (e-invoicing) requirements, with Bulgaria's National Revenue Agency (NRA) consulting with industry stakeholders on a proposal. The e-invoicing proposal is expected to include the adoption of a continuous transaction controls scheme, with invoice data continuously transmitted to the NRA. Depending on the outcome of the consultation, this may include requirements simply for reporting or may include a clearing mechanism where invoices must be cleared by the system before being issued to customers. The proposal is to be finalized before the end of the year. Further details will be published...