Invoice requirements in Bulgaria

Invoice fields to review

Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.

• ✓The document must be headed ФАКТУРА (invoice) and have a unique ten-digit sequential number in Arabic numerals, with no gaps or repeated numbers. The issue date must be stated.
• ✓Identify the supplier and customer by name and address. Give the applicable national tax registration or identification details and VAT identification numbers where the parties are registered or the law requires them. A tax registration number is not the same thing as a VAT number.
• ✓Describe the quantity and type of goods, or the nature of the service, and show the unit price and transaction value. Include the taxable event date or the advance-payment date if different from the invoice date.
• ✓Show the tax base, applicable VAT rate and VAT amount. For a zero-rated, exempt or reverse-charge transaction, state the statutory ground or required wording instead of inventing a VAT amount. The Bulgarian VAT Act has rates and special regimes that cannot be selected from a generic invoice template.
• ✓For an intra-Community supply involving a new means of transport, include the vehicle or vessel/aircraft details specified by law. Other cross-border and reverse-charge supplies can require the customer's VAT ID and additional references.
• ✓Where an invoice is issued by a recipient under self-billing, follow the statutory agreement and mark it as issued by the recipient. Corrections are generally made by cancelling the incorrect document and issuing a replacement, with a preserved cancellation record, rather than overwriting the original.

Tax notes

Electronic invoicing

Bulgarian rules allow invoices to be created and stored electronically if the recipient explicitly or implicitly accepts electronic invoicing and authenticity of origin, integrity of content and readability are maintained. There is no general domestic B2B structured e-invoice issuance mandate for all businesses as of 4 October 2026. Public procurement and individual public-sector contracts may impose their own electronic submission channel or format, which should be checked separately.

Record retention

The Accounting Act generally keeps accounting registers and annual financial statements ten years and other carriers of accounting information three years, from 1 January after the period. The VAT Act separately keeps tax documents five years after the limitation period expires. An invoice may fall under both, so retain it for the longer applicable term.