Invoice rules in Bulgaria
An invoice is a tax document and the rules apply to everyone carrying out an independent economic activity, including traders, farmers and people in a liberal profession. The supplier issues it whether or not it is registered for VAT.
Companies and taxes · Last reviewed: 2026-10-08
This is not legal or financial advice
Who must invoice, and when
According to the National Revenue Agency (НАП) page, every taxable supplier must issue an invoice for goods or services supplied, or when an advance payment is received (VAT Act article 113(1)), unless the supply is documented by a protocol under article 117. The invoice may be on paper or electronic; on paper it is issued in two copies, one for the recipient and one for the supplier.
- General rule: no later than 5 days after the tax event (the day of the sale or service) or after receipt of an advance payment.
- Intra-Community supplies: by the 15th of the month following the month of the tax event.
- A special deadline for persons who exceed the registration threshold and must register for VAT is set in article 113(4); see the page for details.
What an invoice must contain
The page says there is no special invoice template, but under article 114(1) it must contain:
- the title «ФАКТУРА» (invoice);
- a ten-digit number in Arabic numerals, without gaps or repetitions;
- the date of issue;
- supplier name, address, number under article 84 of the Tax and Social Insurance Procedure Code (ДОПК) and VAT ID, and the same details for the recipient;
- quantity and type of goods or type of service, and unit prices;
- the VAT rate in per cent (20%, 9% or 0%) and the basis for a zero rate or for not charging tax where the recipient owes it;
- the tax base and the total amount including VAT;
- the date of the tax event or of the advance payment;
- for an intra-Community supply of a new vehicle, the details that make it a new vehicle.
Cases where an invoice is optional
Under article 113(3), an invoice may be omitted for example where the recipient is a non-taxable individual, for financial and insurance services, plane tickets and gratuitous supplies. For such supplies, persons registered for VAT under the general regime prepare a «report of sales» for each tax period; this differs from the cash-register report.
Correcting a wrong invoice
Per the page, a wrong invoice is cancelled and a new one issued; additions and corrections to an issued invoice are not allowed (article 116). The issuer keeps all copies of the cancelled invoice. If the wrong document was entered in the sales or purchases ledger, a protocol is also drawn up for each party.
This page is not legal or tax advice
Frequently asked questions
How many days do I have to issue an invoice?
Per the НАП page the general rule is no later than 5 days after the tax event or advance payment; for intra-Community supplies, the 15th of the month after the event.
If I make a mistake, can I correct the invoice?
No. According to the page, additions and corrections are not allowed; the invoice is cancelled and a new one is issued.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Национална агенция за приходите — Фактуриране (ДДС в България) — https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/fakturirane · 2026-10-08
Related topics
VAT registration in Bulgaria: when it is required
When VAT registration becomes compulsory, why voluntary registration can pay off, how VIES works and what obligations follow registration.
When VAT registration becomes compulsory in Bulgaria
Three separate events trigger VAT registration in Bulgaria: turnover, cross-border services, and EU distance sales. Rates, thresholds and deadlines, with sources.
Choosing an accountant in Bulgaria
What to ask when picking an accountant for your Bulgarian company: scope, authorisation, dealing with NRA, register data and VAT — with official sources.
Is an accountant mandatory for a Bulgarian company?
The law does not say „hire an accountant“. It says the financial statements must be compiled by someone with defined education and experience — which makes one unavoidable in practice.
Freelance tax and contributions in Bulgaria
A freelancer's real burden in Bulgaria is not just the 10% tax. Statutory expenses, contributions, quarterly advance tax and the VAT trap for cross-border clients.