The e-invoicing process in Bulgaria:
- Invoice creation: Vendors generate electronic invoices in accordance with the European standard, typically using the XML format, as required by the amended Public Procurement Act (PPA). This applies to all public procurement contracts.
- Submission: E-invoices are submitted via the Central Automated Information System for Electronic Procurement (CAIS EPP). This platform serves as the central hub for submitting and receiving invoices within the public sector, and all contracting authorities are mandated to use it.
- Validation: The CAIS EPP platform verifies e-invoices to ensure compliance with legal and technical requirements. It checks adherence to the European standard for e-invoicing before forwarding the invoice to the relevant public authority.
- Processing: Public authorities receive and process e-invoices through the CAIS EPP platform, which supports the entire procurement process—from application to payment. The platform allows authorities to manage all related documentation electronically. While electronic signatures on invoices are optional, they can be used for added security.
Archiving: E-invoices must be archived for a period of six years, in line with Bulgarian legal requirements. The archiving process is predominantly digital, with the CAIS EPP platform facilitating secure storage and retrieval.
