A draft Law amending the Bulgarian VAT Act has been published for public consultation by the Ministry of Finance. The new draft is planned to be implemented from 1st January 2027, with the exception of e-invoicing regulation that would apply from 1st January 2028. The main proposed amendments are as follows:<\/p>\n
VAT Registration thresholds: E-Invoicing and real-time digital reporting: The public consultation on the draft Law runs until 23 October 2026. After this time, the draft Law will have to be approved by the Council of Ministers and submitted to the National Assembly for it to be adopted.<\/p>","protected":false},"excerpt":{"rendered":" A draft Law amending the Bulgarian VAT Act has been published for public consultation by the Ministry of Finance. The new draft is planned to be implemented […]<\/p>\n","protected":false},"author":239137924,"featured_media":14829,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1472,1387],"tags":[1400],"class_list":["post-14827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-einvoicing-ereporting","category-europe-vat-update","tag-bulgaria-vat-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3R9","jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/10\/buleg_1140x360.jpg","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/14827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=14827"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/14827\/revisions"}],"predecessor-version":[{"id":15013,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/14827\/revisions\/15013"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/14829"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=14827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=14827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=14827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong>The mandatory VAT registration threshold is planned to increase from EUR 51,130 to EUR 75,000<\/p>\n
\n<\/strong>Bulgaria\u2019s Ministry of Finance proposed to introduce a mandatory domestic B2B e-invoicing and real-time digital reporting. As per the draft Law, e-invoices issued will be routed through a real-time National Revenue Agency (NRA) platform. The NRA would then prepare a pre-filled VAT return that will be available to a taxpayer by the 2nd day of the month following the period concerned. The taxpayer would be able to review pre-filled VAT form, correct it if necessary and submit it to the VAT Authority. With the introduction of E-invoicing and real time reporting, sales and purchase ledgers are planned to be abolished.<\/p>\n