Bulgaria VAT bill would raise registration threshold and mandate e-invoicing

Parliamentary consideration has started

The Cabinet approved the draft on 4 November. The National Assembly’s bill record identifies the Council of Ministers as the sponsor, records submission on 5 November and committee referral on 6 November. Those milestones support focused coverage of the proposal, but do not establish final clauses, commencement or taxpayer obligations.^[1][2]

Registration threshold would rise in stages

The Cabinet’s official summary proposes a mandatory VAT-registration threshold of EUR 60,000 from 2027, EUR 70,000 from 2028 and EUR 75,000 from 2029. A business below the relevant threshold could opt into the ordinary VAT regime. The staged figures remain proposed amounts until the parliamentary text is passed and promulgated.^[1][2]

Domestic e-invoicing would begin in 2028

The summary also proposes structured electronic invoices and real-time reporting from 2028 for domestic supplies and advance payments between businesses, non-profit organisations and public bodies established in Bulgaria. The Cabinet describes a decentralised interoperable model to be developed after consultation, distinct from the European Union’s planned 2030 cross-border digital-reporting timetable.^[1]

Groups should prepare without treating the bill as operative

Groups with Bulgarian entities should map current registration positions and identify domestic invoicing flows that may require structured data, system changes and real-time reporting. Before committing systems spend, teams should separate high-level architecture planning from detailed build decisions because the summary does not establish required formats, transmission channels or invoice-validation controls. The filed bill attachment was not readable through the official public interface during this review, so exact transaction coverage, validation rules, penalties, transition arrangements and enactment dates remain separate detailed-law gaps. Those gaps do not prevent reporting the verified Cabinet and parliamentary milestones, but they do prevent treating the summary as a complete statement of future obligations.^[1][2]