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. The no-mandate position and the B2G EN 16931 baseline are now corroborated by a primary EU Commission source (content updated 6 Mar 2026); the SAF-T wave thresholds still trace to the NRA's 16 Oct 2025 FAQ relayed via Marosa, because nra.bg again refused connection from this environment. The 14 Feb 2026 first-submission and 30 Jun 2027 first-annual-file dates are consistent with the SAF-T design but were not independently re-confirmed against a primary. 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.
Work hands-on with the EN 16931 formats behind this mandate — no login, nothing uploaded.
Scrub the Bulgaria timeline and watch an invoice become the document each deadline will require.
Open time machine →Open a UBL, Factur-X or XRechnung file and read every EN 16931 field.
Open viewer →Generate a well-formed sample invoice to test your mapping.
Open generator →A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
