{"id":5083,"date":"2025-07-02T11:55:25","date_gmt":"2025-07-02T08:55:25","guid":{"rendered":"https:\/\/docnova.ai\/?p=5083"},"modified":"2025-08-11T15:37:29","modified_gmt":"2025-08-11T12:37:29","slug":"bulgarien-e-rechnung","status":"publish","type":"post","link":"https:\/\/docnova.ai\/de\/bulgaria-e-invoice\/","title":{"rendered":"Bulgarien elektronische Rechnung"},"content":{"rendered":"

Mit dem am 18.10.2018 verabschiedeten Gesetz \u00fcber das \u00f6ffentliche Beschaffungswesen (PPA) begann Bulgarien, die Nutzung der elektronischen Rechnungsstellung im ganzen Land zu verbreiten. In diesem Zusammenhang wurden rechtliche Bestimmungen \u00fcber die Notwendigkeit des Empfangs und der Verarbeitung von eRechnungen ab dem 11.11.2019 zwingend vorgeschrieben.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Gem\u00e4\u00df der aktuellen Gesetzgebung wird die eRechnung zwischen nicht-zentralen Auftraggebern und \u00f6ffentlichen Verwaltungen angewendet.<\/p>\n\n\n\n

Gegr\u00fcndet im Jahr 2004 zum Schutz des \u00f6ffentlichen Interesses an Ausgaben durch \u00f6ffentliche Auftragsvergabe, hat die Oberste Beh\u00f6rde f\u00fcr das \u00f6ffentliche Beschaffungswesen ein Portal namens \u00d6ffentliches Beschaffungsportal (EOP) geschaffen, das Details zu Leitlinien f\u00fcr Rechtm\u00e4\u00dfigkeit, Effizienz, Transparenz, Rechenschaftspflicht und Zug\u00e4nglichkeit bietet.<\/p>\n\n\n\n

e-Rechnungsplattform und e-Rechnungsmanagementl\u00f6sungen<\/strong><\/p>\n\n\n\n

Das Gesetz zur \u00c4nderung und Erg\u00e4nzung des Gesetzes \u00fcber die \u00f6ffentliche Auftragsvergabe (LASPPA) legt die rechtlichen Anforderungen f\u00fcr die Gr\u00fcndung der EOP, einer nationalen Plattform f\u00fcr die elektronische \u00f6ffentliche Auftragsvergabe, fest. Die Vergabestelle ist f\u00fcr die Einrichtung und Pflege der EOP verantwortlich.<\/p>\n\n\n\n

Mithilfe des auf dem Portal vorgestellten Leitfadens wird veranschaulicht und erl\u00e4utert, wie kommerzielle Organisationen oder \u00f6ffentliche Auftraggeber vom EOP profitieren werden.<\/p>\n\n\n\n

\"Bulgarien<\/figure>\n\n\n\n

Das bulgarische Recht schreibt die elektronische Rechnungsstellung f\u00fcr alle Vergabestellen vor, verlangt jedoch nicht deren Nutzung f\u00fcr Unternehmen, die nicht zur Einreichung von elektronischen Rechnungen beim EOP verpflichtet sind. Die Regierung sieht die obligatorische Nutzung der elektronischen Rechnungsstellung f\u00fcr den gesamten Privatsektor vor.<\/p>\n\n\n\n

Eingangsrechnungs- und Verarbeitungsmethodik<\/strong><\/p>\n\n\n\n

eRechnungsstellung in Bulgarien basiert auf bilateralen Vereinbarungen zwischen Wirtschaftsakteuren (oder in ihrem Namen handelnden L\u00f6sungsanbietern) und \u00f6ffentlichen Verwaltungen. Die Regierung hat die Einf\u00fchrung des europ\u00e4ischen eRechnungsstandards in der eRechnungsanwendung genehmigt. In eRechnungsstellung ist der europ\u00e4ische XML-Standard f\u00fcr alle Vergabestellen gesetzlich vorgeschrieben.<\/p>\n\n\n\n

Bulgarische Gesetzgeber verwenden keine \u00dcberwachungsstrategie bez\u00fcglich der Nutzung von E-Rechnungen.<\/p>","protected":false},"excerpt":{"rendered":"

With the Public Procurement Act (PPA) adopted on 18.10.2018, Bulgaria started to spread the usage of eInvoicing throughout the country. In this context, legal provisions on the necessities for receiving and processing eInvoices became mandatory as of 11.11.2019. Following the current legislation, eInvoice is applied between sub-central level contracting authorities and public administrations. Established in 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the Public Procurement Act (PPA) adopted on 18.10.2018, Bulgaria started to spread the usage of eInvoicing throughout the country. 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