NRA Bulgaria E-Invoicing & SAF-T Explained: Phased Rollout 2026–2030

Bulgaria operates two distinct compliance surfaces. SAF-T BG — Bulgaria's adoption of the OECD SAF-T 2.0 schema with NRA extensions — rolls out by enterprise size from 1 January 2026 (large) to 1 January 2030 (micro). B2G invoices have travelled through Peppol BIS Billing 3.0 since 2019. A domestic B2B clearance mandate is in public consultation. See the NRA mandate page for Invoicemonk's implementation.

What SAF-T BG covers

SAF-T BG is an XML file the NRA can request (and, on the wave dates, that taxpayers must submit on a recurring cadence). The schema follows OECD SAF-T 2.

SAF-T BG is an XML file the NRA can request (and, on the wave dates, that taxpayers must submit on a recurring cadence). The schema follows OECD SAF-T 2.0 with Bulgarian-specific code lists and extensions, structured as:

• Header — taxpayer identification, file scope (monthly / annual / on-demand), period dates.
• MasterFiles — chart of accounts, customers, suppliers, tax-code table, products. Submitted annually.
• GeneralLedgerEntries — journal entries, on demand.
• SourceDocuments — sales invoices, purchase invoices, payments, movements of goods. Submitted monthly.

Rollout waves

The NRA defines four bands by turnover, assets, and headcount under the Bulgarian Accountancy Act classification, plus a "group 1 / very large" tier:

The NRA defines four bands by turnover, assets, and headcount under the Bulgarian Accountancy Act classification, plus a "group 1 / very large" tier:

• 1 January 2026 — large enterprises and group 1 (very large / public-interest entities). Monthly SourceDocuments, annual MasterFiles, on-demand GeneralLedger.
• 1 January 2027 — medium enterprises.
• 1 January 2028 — small enterprises.
• 1 January 2030 — micro enterprises.

Submission is via the NRA SAF-T portal with a qualified electronic signature (QES) on the file envelope.

B2G via Peppol

Since November 2019, supplying Bulgarian public bodies requires a Peppol BIS Billing 3.

Since November 2019, supplying Bulgarian public bodies requires a Peppol BIS Billing 3.0 UBL invoice routed through a certified Access Point. Public bodies register under scheme 9938:VAT-number. This transposes EU Directive 2014/55/EU into Bulgarian law via amendments to the Public Procurement Act (art.39a). Routing is end-to-end UBL; the public body's ERP receives the structured invoice directly.

Domestic B2B consultation

The Ministry of Finance published a domestic e-invoicing consultation paper in late 2025.

The Ministry of Finance published a domestic e-invoicing consultation paper in late 2025. The current direction is a clearance-style continuous-transaction-controls regime (similar to Italy's SdI), with the NRA operating the hub. The expected timeline is large-enterprise B2B alongside the small-enterprise SAF-T wave in 2028, with full rollout by 2030. The schema is expected to align with EN 16931 to satisfy ViDA.

How SAF-T relates to ZDDS VAT returns

SAF-T does not replace the monthly VAT return (декларация по ЗДДС) or the VIES recapitulative statement. It provides the NRA with the underlying transactional dataset so risk-scoring and audit selection can run against the source data rather than aggregated returns.

SAF-T does not replace the monthly VAT return (декларация по ЗДДС) or the VIES recapitulative statement. It provides the NRA with the underlying transactional dataset so risk-scoring and audit selection can run against the source data rather than aggregated returns. Expect post-rollout audits to start with cross-checks between the SAF-T SourceDocuments and the corresponding VAT return lines.

Key takeaways

Key takeaways includes: SAF-T BG is the dominant Bulgarian compliance surface from 2026; B2G Peppol has been live since 2019. Wave date is set by enterprise size — large first, micro last.

• SAF-T BG is the dominant Bulgarian compliance surface from 2026; B2G Peppol has been live since 2019.
• Wave date is set by enterprise size — large first, micro last.
• VAT returns continue alongside SAF-T; the two reconcile bidirectionally.

Authority sources

• NRA — official portal
• OECD — SAF-T 2.0 standard
• Agency for Public Procurement (AOP)
• Ministry of Finance — e-invoicing consultation

Related reading

Related reading includes: How Invoicemonk implements NRA Bulgaria Best e-invoicing platforms for Bulgarian SMBs

• How Invoicemonk implements NRA Bulgaria
• Best e-invoicing platforms for Bulgarian SMBs
• Choosing a Bulgarian-tax-compliant provider
• Peppol EU explained