In 2024, in Bulgaria, the popular tool for additional motivation of employed persons through food vouchers undergoes a significant transformation of its existence, from a traditional paper form to a digital expression. In this way, the state demonstrates its progress towards digitization and implementation of the e-governance concept. Of course, this electronic stage becomes achievable when the widespread adoption of food vouchers, mass use of digital technologies and cashless payment forms are simultaneously combined, allowing the transition to electronic food vouchers. The article examines the normative prerequisites, advantages and disadvantages of the mass introduction of electronic food vouchers in Bulgaria and their popularization as a tool for additional motivation of the labor factor in modern market conditions.
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