Invoicing in Bulgaria in 2026: required details, deadlines and the most common mistakes

Invoices after the euro

Since 1 January 2026 invoices in Bulgaria are issued in euro. Numbering continues without interruption — you don't start a new series because the currency changed. If your software showed amounts in both leva and euro during the transition, check that the templates are now clean and that amounts round correctly to the cent.

Required details

An invoice must contain:

• the word "Invoice" (Фактура);
• a 10-digit sequential number, Arabic numerals only, with no gaps;
• the date of issue;
• name, address, company number (EIK) and VAT number (if any) of the supplier and the recipient;
• type and quantity of goods or services;
• the date of the tax event, if different from the date of issue;
• unit price excluding VAT and the taxable amount;
• VAT rate and VAT amount;
• the legal basis when no VAT is charged (for example exempt supply, intra-EU supply, reverse charge).

Deadlines

• Within 5 days of the tax event — delivery of goods or completion of a service.
• Within 5 days of receiving an advance — an advance is also a tax event.
• Credit and debit notes — within 5 days of the event that requires the change (return, discount, price change).

Credit and debit notes

A note corrects an invoice already issued — for returned goods, a discount, a cancellation or a pricing error. It must contain the number and date of the invoice it relates to and the reason for the correction. A note with no clear link to a specific invoice is a common reason for input VAT being refused.

Special cases

• Services from EU suppliers (advertising, software, hosting): if you are VAT-registered, you self-assess the VAT through a protocol.
• Invoices to EU businesses: check the client's VAT number in VIES and state the legal basis for not charging VAT.
• Invoices to individuals: issued on request; for retail sales the document is usually the till receipt.
• Suppliers not registered for VAT: their invoice is a valid cost document but gives no right to deduct input VAT.

The most common mistakes

1. Skipped or duplicate numbers.
2. Wrong company or VAT number for the client.
3. An invoice issued weeks after delivery.
4. Missing legal basis when no VAT is charged.
5. A vague description of the service.
6. A credit note with no reference to the invoice.
7. Rounding that leaves VAT out of line with the taxable amount.

E-invoicing and record-keeping

An electronic invoice is equivalent to paper when the recipient agrees and its origin and integrity are guaranteed. Mandatory e-invoicing for some transactions is being phased in at EU level — we will update our clients once the rules for Bulgaria are confirmed.

Keep invoices at least until the limitation period for tax liabilities expires — as a rule 5 years from the end of the year in which the tax was due. A digital archive organised by month is the easiest way to find them when you need them.

Checklist

• Your invoice template is in euro and contains all required details.
• Numbering is continuous.
• Invoices are issued within 5 days of the supply or advance.
• EU clients' VAT numbers are checked in VIES.
• Credit and debit notes reference a specific invoice.
• There is a digital archive by month.

Frequently asked questions