Question 1

What must a Bulgarian invoice contain?

Accepted Answer

Article 114 of the Bulgarian VAT Act lists fifteen elements: the document name, a ten-digit sequential number, the issue date, the supplier's and the recipient's names, addresses and identifiers, the quantity and nature of the goods or services, the tax-event date, the unit price and tax base, the VAT rate or the legal ground for charging none, the VAT amount, the amount payable where it differs, and the particulars of a new vehicle for intra-EU supplies.

Question 2

Does a Bulgarian invoice need a stamp or a signature?

Accepted Answer

No. The stamp and signature requirement was removed from the VAT Act in 2010. A stamp, a signature, the amount in words, the МОЛ line, a bank account and the payment method are all optional; their absence is not a defect.

Question 3

How should a reverse-charge invoice from Bulgaria to a German company look?

Accepted Answer

It shows no VAT rate and no VAT amount, carries the words "обратно начисляване" (reverse charge) and the ground "чл. 21, ал. 2 ЗДДС", and states both parties' VAT numbers. The German customer's USt-IdNr. must be valid in VIES; otherwise the supplier has to charge 20 % Bulgarian VAT.

Question 4

Are Bulgarian invoices issued in euro or in leva?

Accepted Answer

Since 1 January 2026 Bulgarian invoices are drawn up in euro. Amounts may be shown in another currency as well, but the tax base and the VAT amount must be stated in euro. A 2026 invoice in leva alone is defective.

Bulgarian invoice checker