Bulgarian VAT invoice requirements
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
- The gross, total amount of the invoice
Latest Bulgarian news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 22, 2019
Bulgaria is to introduce a deferred import VAT scheme on 1 July 2019. Details of the new regime were transposed into the Regulation for the Application of the VAT Act on 8 January 2019.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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