Bulgaria VAT invoice requirements

A Bulgarian фактура from a supplier established in Bulgaria is written in Bulgarian, marked "Original" and issued within 5 days. Since 1 January 2026 Bulgaria uses the euro, so invoices and VAT returns are in euro.

Last checked November 2026Sources

Invoice: фактура
VAT number: BG + 9 or 10 digits [1]
Standard VAT rate: 20% [2]
E-invoicing: No mandate yet; B2B e-invoicing planned

What an invoice in Bulgaria must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Bulgaria adds:

"Original" (Оригинал) mark: An invoice issued under the Bulgarian rules is marked "Original". [3]

VAT rates in Bulgaria

Rates from the EU's Your Europe rate table. An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Bulgaria
Rate	Applies to (examples)
20%	Standard rate: everything without a lower rate
9%	Reduced rate

Issuing and keeping invoices

Language: A supplier established in Bulgaria must issue invoices in Bulgarian, or in several languages one of which is Bulgarian (Accountancy Act, art. 5). [3]
Currency: The euro is Bulgaria's currency from 1 January 2026; invoicing and VAT returns are in euro. [4]
When to issue: Issue the invoice no later than the 5th day after the chargeable event, or after an advance payment is received (VAT Act art. 113(4)). A summary invoice may be issued no later than the last day of the month (art. 113(13)). [3]

E-invoicing in Bulgaria

Bulgaria has no B2B or B2C e-invoicing mandate and no real-time reporting yet, and an electronic invoice needs the recipient's consent. Public bodies must be able to receive e-invoices.

1 November 2019
B2G: public bodies must accept e-invoices
Public bodies must be able to receive EN 16931 e-invoices; suppliers are not required to send them. [5]
In force
Planned, system by end of 2029
B2B e-invoicing with digital reporting
No B2B mandate or real-time reporting is in force yet. The plan is a law by the end of 2026, the system running by the end of 2029 and the EU's cross-border rules by 1 July 2030. [5]
Planned

Good to know for Shopify sellers

Selling into Bulgaria from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [6].

For B2C sales there is no duty to issue an invoice unless the customer asks for one (VAT Act art. 113(3)). [3]
Electronic invoices need the recipient's consent (VAT Act art. 114(9)-(11)). [3]

Make an invoice for Bulgaria

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.