Date of issuance and storage of Bulgarian invoices
Bulgarian VAT invoices must be issued at the time of the taxable supply. Invoices must be stored for ten years. Bulgaria permits the use of electronic invoices under certain conditions.
Bulgarian invoice requirements
Invoices must contain at least the following information:
Date of issuance
A unique, sequential number
VAT number of the supplier
Customer’s VAT identification number in Bulgaria or BULSTAT number
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
Unit prices, if applicable
A date of the supply if different from the invoice date
The net, taxable value of the supply
The VAT rate(s) applied, and the amount of VAT broken out by rate
Reason for application of an exemption, reverse charge or zero rate
Indication of any margin scheme applied and why this scheme applies
