How to invoice in Bulgaria
A compliant Bulgarian invoice must show the supplier's name and address, the Unified Identification Code (EIK/BULSTAT) and, if VAT-registered, the VAT number, plus a sequential invoice number, the issue date and the date of the taxable supply, a clear description of the goods or services, the taxable amount, the VAT rate (standard 20%) and VAT amount, and the total. Since Bulgaria joined the euro area on 1 January 2026, amounts are stated in euro (€). Invoices are normally issued in Bulgarian, though bilingual Bulgarian/English invoices are common for cross-border work.
| Bulgaria at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard VAT | 20% |
| Tax ID | VAT number (ДДС номер) |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: A Bulgarian VAT number is "BG" plus the 9-digit Unified Identification Code for residents (e.g. BG123456789), or BG + 10 digits for some non-resident registrations. The underlying business identifier is the 9-digit EIK/BULSTAT code (e.g. 123456789)..
What Bulgarian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and VAT number (ДДС номер)
- The client's name and address (and their VAT number (ДДС номер) for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- EIK / BULSTAT (Unified Identification Code)
- Date of taxable supply, if different from the issue date
- Sequential 10-digit invoice number
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Bulgarian VAT notes such as:
- Domestic supply — Bulgarian VAT (ДДС) charged at the standard rate of 20% unless a reduced rate or exemption applies.
- Intra-Community supply — zero-rated under Article 138 of the EU VAT Directive (Art. 53 of the Bulgarian VAT Act, ZDDS); the customer accounts for VAT. A valid customer VAT number is required.
- Reverse charge — VAT to be accounted for by the recipient under Article 196 of the EU VAT Directive (Art. 82(2) ZDDS).
E-invoicing in Bulgaria
Public bodies have had to be able to receive structured electronic invoices (EN 16931 standard) via the CAIS EPP procurement platform since November 2019, but suppliers are not obliged to issue them. As of July 2026 there is no B2B e-invoicing mandate in force: Bulgaria is developing a National Electronic Billing System (NEFS) and exploring a phased, clearance-style rollout, but no B2B obligation has yet been enacted into law. Separately, mandatory SAF-T tax reporting began phasing in from January 2026 for the largest enterprises, with a gradual extension to more businesses expected by around 2030.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the National Revenue Agency (Natsionalna agentsia za prihodite, NRA) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Bulgaria
Payment terms are commonly 30 days by bank transfer to an IBAN. By law, B2B payment periods should not exceed 60 days (30 days for public authorities) unless the parties expressly agree otherwise. Since 1 January 2026 invoices are issued and settled in euro (€) following Bulgaria's eurozone entry.
Questions about invoicing in Bulgaria
The standard VAT (ДДС) rate is 20%. A reduced 9% rate applies to hotel accommodation, books and periodicals, and certain baby products. Businesses must register for VAT once taxable turnover exceeds the registration threshold.
Show your EIK/BULSTAT Unified Identification Code and, if you are VAT-registered, your VAT number (BG + 9 digits, e.g. BG123456789). For intra-EU B2B supplies you also need the customer's valid VAT number to zero-rate the sale.
Not for B2B as of July 2026 — it remains voluntary. Public authorities have been able to receive structured e-invoices since 2019, and a phased B2B system (NEFS) alongside SAF-T reporting is being prepared, expected to roll out gradually through around 2030.
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EUR and 20% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for Bulgaria