ViDA (VAT in the Digital Age): EU e-invoicing with BORA ViDA

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Sep292026

BORA ViDA: e-invoicing to EN 16931, Peppol and real-time reporting to the NRA

BORA ViDA is the newest module of BORA Business Suite. It prepares your business for mandatory structured e-invoices in Bulgaria from 2028 and for the European “VAT in the Digital Age” (ViDA) package from 2030. Invoices are issued where your orders, warehouse and accounting already are, and BORA ViDA takes care of the format, the checks and the link with the NRA and partners.

What is happening now

On 23 September 2026 the Ministry of Finance officially opened a public consultation on a draft act amending and supplementing the VAT Act, which sets 1 January 2028 as the date for introducing mandatory structured e-invoices in the country. As the legal framework is still a draft, it may change. We are following the texts closely to keep BORA ViDA fully up to date.

What changes for your company

  • A PDF is no longer an e-invoice. The invoice becomes a structured data file (XML) to the European standard EN 16931, which the recipient’s software processes without retyping.
  • Every invoice goes through the NRA. The NRA system checks the data and generates a unique compliance code. Only then is the invoice considered issued.
  • New required details. The Combined Nomenclature code of the goods (or the service code) and the supplier’s bank account become mandatory.
  • No consent from the recipient. The customer cannot refuse a structured invoice and must be able to receive it.
  • Input VAT credit depends on the format. If the supplier did not issue a structured invoice when required to, the recipient loses the right to input VAT credit.
  • The end of the ledgers. The purchase and sales ledgers are dropped, and the NRA prepares a pre-filled VAT return, which the company checks and completes.
  • Short deadlines for corrections. A wrong invoice is cancelled by the 5th of the following month; an error returned by the NRA is fixed within 48 hours.

Key dates

  • 23.09.2026 - The draft act amending the VAT Act is published for public consultation
  • Within 6 months of publication in the State Gazette - An ordinance of the Minister of Finance with the technical requirements
  • 6 months before the start: an NRA test environment for software providers
  • 01.01.2028 - Mandatory structured e-invoices between companies and to the state; the ledgers are dropped
  • 01.07.2028 - Penalties for not issuing a structured invoice
  • 01.07.2030 - ViDA: mandatory e-invoices and digital reporting for transactions within the EU

What BORA ViDA does

  • Structured e-invoices

Invoices and credit/debit notes in XML to EN 16931 (UBL 2.1, and CII where needed), generated directly from the documents in BORA Business Suite.

  • Automatic checks

Before sending, every document is checked on three levels: the XML schema, the EN 16931 rules and the Peppol rules. Wrong amounts and missing details are caught before they reach the NRA.

  • Real-time submission to the NRA

Automatic submission when the invoice is closed, receiving the compliance code, cancellations and notifications, with no manual steps.

  • Exchange through Peppol

Sending and receiving e-invoices through the European Peppol network via a certified access point, with proof of delivery.

  • Incoming e-invoices

Automatic receipt and checking of incoming invoices, matching with orders and deliveries, and a proposal for posting.

  • Statuses and control

Each invoice shows its status in BORA BS: submitted, issued, delivered or to be corrected, with reminders of the deadlines and a full audit trail.

Built on proven BORA BS modules

  • BORA EDI handles the transport to the NRA and Peppol: the same reliable environment for exchange, queues and logs that already connects BORA BS with partners, banks and external systems.
  • BORA SAF-T already contains much of the master data needed: Combined Nomenclature codes, countries, regions, currencies, bank accounts. The data prepared for SAF-T is also used for e-invoices.
  • Ready for ViDA. BORA ViDA is built on the semantic model of EN 16931 and its 2026 revision, so the extension for cross-border transactions from 2030 rests on the same foundation.

How to prepare now

Part of the preparation does not depend on the ordinance and brings benefits straight away:

  • Fill in the Combined Nomenclature codes of your items; they are shared by SAF-T and e-invoices.
  • Clean up counterparty data: UIC, VAT numbers, addresses, duplicate records.
  • Enter your bank accounts (IBAN) in the invoicing system.
  • Issue invoices at the taxable event, not at the end of the month.
  • Identify all the places you issue invoices from: office, field sales staff, online shop.
  • Decide who will handle incoming e-invoices and how.
  • Discuss with your accountant how the pre-filled VAT return will change monthly work.

Frequently asked questions

Has the law been adopted?

  • No. As of the end of September 2026 the texts are a draft for public consultation. Approval by the Council of Ministers and a vote in the National Assembly are still to come, after which the Ministry of Finance will issue an ordinance with the technical requirements.

Will a PDF invoice be valid?

  • Not for transactions that require a structured invoice. A PDF remains possible for transactions outside the obligation, such as sales to individuals.

Does it affect me if I am not registered for VAT?

  • Partly. Unregistered companies will receive structured invoices from their suppliers and must be able to accept them. They issue structured invoices only when they sell to the state or to state and local authorities.

What happens with sales with a fiscal receipt?

  • Sales to individuals and sales with an extended fiscal receipt issued at the moment of sale stay outside the obligation to issue a structured invoice.

Do I have to work with Peppol?

  • Peppol is the European network for exchanging e-invoices and the main channel for cross-border transactions under ViDA. Whether it will also be mandatory for domestic transactions will be set by the ordinance. BORA ViDA supports Peppol alongside submission to the NRA.

When will BORA ViDA be ready?

  • Development is planned so that BORA ViDA is tested in the NRA test environment and implemented at clients before 1 January 2028. We will keep our clients informed at every step.

Would you like to discuss your company’s readiness?

Contact our team at bora@bora-bg.com: we will be glad to review your master data and internal invoicing processes with you and prepare an individual plan for a smooth move to BORA ViDA.