Bulgarian VAT obligations for the layout and disclosures to be made on invoices comply with the EU VAT Directive and its 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.
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