ViDA

BORA ViDA is the BORA Business Suite module for structured electronic invoices. It prepares the system for mandatory e-invoicing in Bulgaria, planned from 1 January 2028, and for the EU package VAT in the Digital Age (ViDA) from 2030.

Invoices are issued where your orders, stock and accounting already are. BORA ViDA takes care of the format, the checks and the connection with the Bulgarian National Revenue Agency (NRA) and with your partners.

What BORA ViDA does

Structured e-invoices

Invoices, credit notes and debit notes in XML under the European standard EN 16931 (UBL 2.1, and CII where needed), generated directly from the documents in BORA BS, with no retyping.

Checks before sending

Every document goes through three checks: the XML schema, the EN 16931 rules and the Peppol rules. A wrong amount or a missing field is caught before the invoice reaches the NRA.

Real-time reporting to the NRA

When an invoice is finalised, the module submits it automatically, receives the unique compliance code and handles cancellations and notes without manual steps.

Exchange via Peppol

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

Incoming e-invoices

Incoming invoices are received and checked automatically, matched with orders and deliveries, and come with a suggested accounting entry.

Status and control

Each invoice shows its status in BORA BS: submitted, issued, delivered or to be corrected. The system reminds you of deadlines and keeps a full audit trail.

Built on proven BORA BS modules

  • BORA EDI carries the traffic to the NRA and Peppol: the same exchange environment, queues and logs that already connect BORA BS with partners, banks and external systems.
  • BORA SAF-T already holds many of the required code lists: Combined Nomenclature codes, countries, regions, currencies, bank accounts. Data prepared for SAF-T is reused for e-invoices.
  • The data model follows EN 16931 and its 2026 revision, so the extension for intra-EU transactions from 2030 builds on the same base.

What changes for companies

On 23 September 2026 the Ministry of Finance published a draft amendment to the VAT Act for public consultation. Under the draft, structured e-invoices become mandatory from 1 January 2028. The texts are still a draft and may change.

  • A PDF is no longer an e-invoice. The invoice is a structured XML file under EN 16931 that the recipient’s software reads without retyping.
  • Every invoice goes through the NRA system and counts as issued once it receives a unique compliance code.
  • New mandatory data: the Combined Nomenclature code of the goods (or a service code) and the supplier’s bank account.
  • The recipient cannot refuse a structured invoice and must be able to receive it.
  • If the supplier does not issue a structured invoice when required, the recipient loses the right to deduct input VAT.
  • Purchase and sales ledgers are abolished. The NRA prepares a pre-filled VAT return that the company checks and completes.
  • Correction deadlines are short: a wrong invoice is cancelled by the 5th of the following month, and an error returned by the NRA is fixed within 48 hours.

More about the draft: E-invoicing in Bulgaria from 2028 and ViDA: e-invoicing in the EU with BORA ViDA.

Key dates

  • 23.09.2026: the draft amendment to the VAT Act is published for public consultation.
  • Within 6 months of promulgation: an ordinance of the Minister of Finance with the technical requirements.
  • 6 months before the start: an NRA test environment for software vendors.
  • 01.01.2028: mandatory structured e-invoices between businesses and to the state; ledgers are abolished.
  • 01.07.2028: penalties for not issuing a structured invoice.
  • 01.07.2030: ViDA, mandatory e-invoicing and digital reporting for intra-EU transactions.

How to prepare now

Part of the preparation does not depend on the ordinance and pays off straight away:

  • Fill in the Combined Nomenclature codes of your items. They are shared by SAF-T and e-invoices.
  • Clean up customer and supplier data: company IDs, VAT numbers, addresses, duplicates.
  • Enter your bank accounts (IBAN) in the invoicing system.
  • Issue invoices at the tax point, not at the end of the month.
  • List every place you issue invoices from: office, field sales, online shop.
  • Decide who will process incoming e-invoices and how.
  • Talk to your accountant about how the pre-filled VAT return will change the monthly routine.

Frequently asked questions about BORA ViDA

Has the law on mandatory e-invoices been adopted?

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

Will a PDF invoice still be valid?

Not for transactions that require a structured invoice. PDF remains possible outside that obligation, for example for sales to private individuals.

Does it affect me if I am not VAT registered?

Partly. Non-registered companies will receive structured invoices from their suppliers and must be able to accept them. They issue structured invoices themselves only when selling to the state or to state and local authorities.

What about sales with a cash receipt?

Sales to private individuals and sales with an extended fiscal receipt issued at the time of sale stay outside the structured invoice obligation.

Do I have to use Peppol?

Peppol is the European network for exchanging e-invoices and the main channel for intra-EU transactions under ViDA. The ordinance will specify whether it is also mandatory for domestic transactions. BORA ViDA supports Peppol alongside reporting to the NRA.

When will BORA ViDA be ready?

Development is planned so that the module is tested in the NRA test environment and rolled out to clients before 1 January 2028. We will keep our clients informed at every step.

Would you like us to review your company’s readiness?

We will go through your code lists and invoicing process together and prepare a plan for the move to BORA ViDA. Contact us.