Invoice format in Bulgaria: Фактура rules

Bulgaria invoice facts

What a Bulgaria фактура must show

12 fields, from the sources listed below.

• The word "Фактура" as the document title
• Ten-digit sequential invoice number
• Date of issue
• Supplier name, address and ДДС номер
• Recipient name, address and VAT number where registered (ДДС номер (VAT identification number), e.g. BG123456789)
• Quantity and type of the goods, or type of the services
• Date of the tax event (supply), if different from the issue date
• Unit price excluding ДДС
• Tax base for each rate (20% or 9%)
• Rate of ДДС (20% or 9%)
• ДДС amount, in EUR
• Grounds for not charging ДДС, when no tax is shown

Sample фактура in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked ДДС example in EUR

A net amount of 1000,00 € at each ДДС rate of Bulgaria: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (bg-BG)

How bg-BG writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Bulgaria invoicing rules

• Bulgaria adopted the euro on 1 January 2026, so invoices are issued in euro and the ДДС amount is stated in euro rather than leva.
• Invoice numbers have exactly ten digits and run in one ascending series without gaps or repeats.
• A фактура is issued no later than five days after the tax event, normally the date of the supply.
• Corrections are made with a credit note (кредитно известие) or debit note (дебитно известие) that quotes the number and date of the original invoice.
• The 9% reduced rate applies mainly to hotel accommodation, so most professional services carry the 20% standard rate.

How to make a фактура for Bulgaria

1. 1

   Set currency and format

   Choose EUR and the bg-BG format so amounts read like 1234,50 €.

2. 2

   Title and number

   Title the document "Фактура" and number it in sequence, for example BG-2026-0070.

3. 3

   Your tax ID

   Enter your ДДС номер (VAT identification number) (format BG123456789) in the seller details.

4. 4

   Add ДДС

   Add ДДС at 20%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 12 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.