Bulgaria's Proposed 2028 E-Invoicing Framework: Check Status and Scope
Bulgaria's 2028 framework is proposed, not established as enacted by draft-law motives. Norway and France have separate phased obligations and dates.
Editorial source review — November 1, 2026. This machine-generated article has been reviewed, but is not certified accurate. Source-backed corrections are incorporated where established. Other legal, survey and product claims may remain unverified; check applicable primary authorities before relying on a deadline or tax position.
Findings in the original version: the Bulgarian ministry document is a draft proposal. The article moves between “proposed” and “mandate”, and describes future Norwegian phases as already live. The ViDA discussion also treats proposal status imprecisely.
The Bulgarian finance ministry document reviewed here is a draft-law proposal and explanatory motives. It is not proof that a mandatory 2028 e-invoicing regime has been finally enacted. Treat the timetable as proposed unless the enacted instrument is identified.
Do not combine different national phases
Norway's September 2026 administration statement describes an issuing obligation from January 1, 2027 and receiving/digital-accounting obligations from January 1, 2030. Before 2030, the issuing obligation operates in practice where the recipient has functionality to receive electronic invoices. It was not already a fully operational B2B regime in October 2026.
France's official timetable requires receiving capability from September 1, 2026; large and mid-sized businesses issue from that date, with SMEs and micro-enterprises issuing from September 1, 2027. The original vague 2027–2028 SME range should not be used as France's timetable.
Controls before implementation
Identify enacted law, scope, formats, exclusions and issuing versus receiving obligations for each entity. E-invoice exchange, clearance and real-time authority reporting are not synonyms. Counts of countries with active or announced plans do not establish a common global mandate.