Bulgaria’s Ministry of Finance opened a public consultation on draft VAT amendments that would implement parts of the ViDA package and prepare VAT administration for the euro. Most measures would apply from 1 January 2027, with e-invoicing and pre-populated VAT returns planned from 2028.
Bulgaria’s Ministry of Finance opened a public consultation on 23 September 2026 on the Draft Law on Amendments to the Value Added Tax Law. The draft brings parts of the VAT in the Digital Age (ViDA) package, under Council Directive (EU) 2025/516, into national law and prepares VAT administration for the euro.
Most changes would apply from 1 January 2027. The e-invoicing rules, ledger repeal and pre-populated returns would start on 1 January 2028.
E-invoicing
Taxable persons established in Bulgaria would have to issue structured electronic invoices, credit notes and debit notes for domestic supplies to other taxable persons, legal non-taxable entities, and state or local government bodies (B2B and B2G transactions). The documents must follow Directive 2014/55/EU and the European e-invoicing standard.
The National Revenue Agency (NRA) will run a central information system. Invoices created in private software must be sent to it in real time. An e-invoice counts as issued only once the system generates a unique compliance code. The NRA must open a public testing environment six months before mandatory central reporting begins.
Returns and ledgers
The purchase and sales ledgers (дневник за покупки / продажби) will be abolished. By the second day after each tax period, the NRA will prepare a draft VAT declaration (справка-декларация) for each registered entity, using e-invoice and customs data. Taxpayers may adjust, add or delete entries before filing.
Registration and input tax credit
The VAT registration threshold will rise from 51,130 EUR to 75,000 EUR from 1 January 2027. Under Article 97g, registration will be compulsory for any taxable person, or physical person acting independently in an economic capacity, carrying out taxable transactions in new buildings, building land or construction rights (право на строеж). The application must be filed at least seven days before the tax point arises.
Input VAT must be claimed in the tax period when the right arose. A missed claim must be made by correcting that period’s declaration within 12 tax periods of the event. No deduction is allowed if the supplier failed to issue a required structured e-document.
Other measures
- Call-off stock: New arrangements will be banned after 30 June 2028, and the regime repealed after 30 June 2029.
- One-Stop Shop (OSS): The scheme will be expanded to online platforms and electronic interfaces that facilitate sales of goods.
- Defence products: A VAT zero rate (exemption with the right to deduct input tax) will apply from 1 January 2027 under Council Regulation (EU) 2025/1106 (the SAFE instrument).
- Import scheme: The de minimis import scheme for investment projects will be removed from 1 January 2027.
Penalties
Monetary penalties will be converted from BGN to EUR and revised for inflation and the euro, with amounts depending on the offender, from 1 January 2027. The new e-invoicing penalties are:
- Article 182a: Failure to issue a required structured e-invoice brings a fine equal to the uncharged tax. The minimum is 750 EUR for non-trader physical persons and 1,500 EUR for legal entities and sole proprietors. The penalty applies from 1 July 2028.
- Article 192b: Software developers or distributors whose code errors block data transmission to the NRA face fines of 10,000 EUR to 20,000 EUR (physical persons) or 50,000 EUR to 100,000 EUR (legal entities). The fines double for repeat violations, and the software may be suspended temporarily.
The public consultation on the draft will remain open for comments until 23 October 2026.
