---
title: "Bulgaria — SAF-T reporting & Peppol BIS"
description: "Bulgaria e-invoicing: SAF-T reporting phasing in 2026–2028 (NRA), no B2B mandate yet but real-time reporting via SAF-T being introduced. Peppol BIS for cross-border."
canonical: "https://docs.get-flowie.com/compliance/bg"
source: "https://docs.get-flowie.com/compliance/bg.html"
---

# Bulgaria — SAF-T reporting & Peppol BIS

Compliance · 🇧🇬 Bulgaria Phased rollout

# Bulgaria — SAF-T reporting & Peppol BIS

SAF-T phase-in 2026–2028 · No domestic B2B mandate yet — regulator: [National Revenue Agency (НАП / NRA)](<https://nra.bg>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Bulgaria does **not** yet have a B2B e-invoicing mandate. Domestic invoices remain free-format.
  * The NRA is rolling out **SAF-T (Standard Audit File for Tax)** reporting in waves: largest taxpayers from 2026, mid-size 2027, all VAT-registered 2028.
  * Cross-border B2B follows EU rules; Peppol BIS is accepted but not mandated.
  * Flowie is a registered Peppol AP for Bulgaria (`9926:flowie`) — or routed through a specialized local partner — and ships SAF-T export from the same JSON payload.



## Deadlines

Date| Who| What  
---|---|---  
2026-01-01| Largest taxpayers (turnover > BGN 300M)| SAF-T monthly reporting begins.  
2027-01-01| Mid-size taxpayers| SAF-T reporting onboarded.  
2028-01-01| All VAT-registered businesses| SAF-T reporting universal.  
  
## Background

Bulgaria's e-invoicing strategy is reporting-led rather than transmission-led: the National Revenue Agency (NRA) is implementing **SAF-T** as the core obligation, modelled on the OECD standard already used in Portugal, Norway, and Poland. SAF-T is a structured XML export of the taxpayer's accounting data submitted monthly to the NRA. Once SAF-T is universal (2028), the NRA has signalled it may then layer a B2B e-invoicing mandate on top — but no legislation exists yet.

For now: send invoices in any format that satisfies the customer; submit SAF-T monthly. Flowie produces the SAF-T file from the same data you send via `/v1/documents/send`.

## Format profile

  * Cross-border: standard **Peppol BIS 3.0** with no Bulgarian CIUS.
  * SAF-T file follows the NRA schema (XML, monthly cadence). Flowie generates it from your document history.



## Required fields

  * seller.vatNumberstringrequired for SAF-T

Format `BG123456789`. Used as the SAF-T `TaxRegistrationNumber`.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**No dedicated B2G hub**| `—`| <https://nra.bg>  
  
Public-sector buyers receive invoices through their own ERP — there is no Mercurius-style central hub. Use the Peppol directory or the buyer-supplied Peppol ID.

## B2B reporting / clearance

**NRA SAF-T** — Monthly tax-data export covering invoices, GL, AP/AR, stock movements.

## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

What you want to test| How  
---|---  
SAF-T export| Call `POST /v1/compliance/saft` with `country: "BG"` and a date range — sandbox returns a synthetic file.  
  
## FAQ

### Do I need to send invoices via Peppol in Bulgaria?

No. Bulgarian domestic invoices have no e-invoicing mandate. Peppol BIS is fully accepted for cross-border but is not required.

### Will SAF-T replace VAT returns?

Eventually, yes. The NRA's stated direction is to drop the periodic VAT return once SAF-T is universal in 2028, but legislation has not yet codified the cutover.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Bulgaria](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108878/eInvoicing+in+Bulgaria>) — Pan-EU reference factsheet.
  * [NRA · National Revenue Agency](<https://nra.bg/en>) — Tax authority overseeing SAF-T and e-reporting.
  * [CAIS EPP · public procurement platform](<https://app.eop.bg/>) — National e-procurement platform.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [EDICOM · Bulgaria e-invoicing](<https://edicomgroup.com/electronic-invoicing/bulgaria>) — Industry tracker — SAF-T 2026 rollout.
  * [Pagero · Bulgaria compliance updates](<https://www.pagero.com/compliance/regulatory-updates/bulgaria>) — Industry compliance tracker.