Bulgaria · НАП — Национална агенция за приходите (NRA, National Revenue Agency)

    SAF-T BG reporting + B2G Peppol BIS Billing 3.0 and planned domestic e-invoicing

    Invoicemonk generates Bulgarian SAF-T BG XML files for monthly and annual NRA submission, and routes B2G invoices as Peppol BIS Billing 3.0 UBL through a certified Access Point. The SAF-T rollout is phased 2026–2030 by turnover; B2G Peppol is in force since 2019. Live since January 2026.

    ArtefactSAF-T BG XML + Peppol BISTransportSAF-T XML submitted to NRA portal monthly/annually; B2G invoices through the Peppol four-corner networkLive since2026Applies toPhased SAF-T: large enterprises from 1 January 2026; medium enterprises from 1 January 2027; small enterprises from 1 January 2028; micro from 1 January 2030
    What you get

    Built for Bulgaria from day one

    What the NRA requires

    Bulgaria operates two distinct compliance surfaces. First, SAF-T BG — the Bulgarian implementation of the OECD SAF-T 2.0 schema with NRA-specific extensions — is being rolled out in waves: large enterprises (turnover >BGN 300m, or "групи 1" per NRA classification) from 1 January 2026, medium enterprises from 1 January 2027, small enterprises from 1 January 2028, and microenterprises from 1 January 2030. SAF-T BG covers the GeneralLedger, SourceDocuments (sales, purchases, payments), MasterFiles, and inventory blocks, submitted monthly for transactional data and annually for the master files. Second, B2G e-invoicing has been mandatory since November 2019 under the Public Procurement Act amendments transposing EU Directive 2014/55, using Peppol BIS Billing 3.0 routed through a certified Access Point. A domestic B2B e-invoicing mandate is currently in public consultation (Ministry of Finance draft, late 2025) and is expected to launch alongside the small-enterprise SAF-T wave.

    How Invoicemonk meets NRA

    Invoicemonk produces SAF-T BG XML conformant to the NRA published schema, populated from the invoice ledger, the chart of accounts mapping, and the inventory module. The monthly SourceDocuments file, the annual MasterFiles file, and the on-demand audit file are all generated to the NRA naming convention and submitted through the NRA SAF-T portal. For B2G, we route Peppol BIS Billing 3.0 UBL through our certified Access Point partner with the buyer's Peppol participant ID (typically 9938:VAT-number for Bulgarian public bodies). VAT split-payment treatment, reverse-charge under art.163a ZDDS, and the standard 20% / reduced 9% / 0% rate matrix are handled per ZDDS rules.

    Who this applies to

    Every business in Bulgaria reaches SAF-T scope on its wave date by turnover band; B2G suppliers to Bulgarian public bodies need Peppol from the moment they tender. The planned domestic B2B mandate, when adopted, will apply to all VAT-registered businesses on a phased timeline.

    Cryptographic artefacts, in every jurisdiction we cover

    Invoicemonk issues cryptographically signed structured invoices in every one of the 18 jurisdictions we cover, using the local artefact the tax authority requires:

    • CSID — ZATCA (Saudi Arabia)
    • IRN — GST India (NIC IRP), FIRS Nigeria, GRA Ghana
    • UUID — MyInvois Malaysia
    • QR + Control Unit Number — KRA eTIMS (Kenya)
    • Chave de Acesso — NF-e / NFS-e (Brazil)
    • Fiscal signature — ZIMRA FDMS (Zimbabwe)
    • XAdES digital signatures — Peppol (EU), MTD (UK)
    • ICP-Brasil A1 — Brazilian NF-e / NFS-e signing

    Each mandate page documents the local artefact, signing algorithm, certificate authority, and the spec section that requires it.

    FAQ

    Bulgaria e-invoicing, answered