Corporate-tax-liable entities meeting each wave's size and threshold test. SAF-T covers general ledger, AR/AP and sales/purchase invoices, plus annual assets and inventory files. Each wave carries a six-month grace period for penalty-free corrections.
Bulgaria has NO legislated B2B e-invoicing mandate as of July 2026 — only statements pointing at a future clearance model, so any Bulgarian e-invoicing date you see is speculation. nra.bg refused connection from this environment, so the wave thresholds rest on secondary sources alone and should be re-checked against the NRA before publication. Also treat the 'National Electronic Billing System (NEFS)' platform claimed by one secondary source as unverified.
1 of 4 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
