Mandatory invoice details in Bulgaria

Mandatory details (Art. 114 of the Bulgarian VAT Act)

1. The document title – “Invoice” (“Фактура”).
2. A sequential number – 10 digits, Arabic numerals only, with no gaps or repeats.
3. Issue date.
4. Name and address of the supplier and the recipient.
5. Company ID (UIC/EIK) and VAT number of the supplier and the recipient, where registered.
6. Quantity and description of the goods or services.
7. Tax point date, if it differs from the issue date.
8. Unit price excluding VAT.
9. Taxable amount.
10. VAT rate (20%, 9% or 0%).
11. VAT amount.
12. The legal basis when no VAT is charged – for example Art. 21(2) or Art. 113(9) of the VAT Act.

Invoice numbering

The number is exactly 10 digits and follows one continuous ascending sequence. Invoices and the credit and debit notes that amend them share the same sequence. Several sites or employees can each use their own range, but every number is used once only.

A cancelled invoice is not deleted – it stays in the sequence so no number goes missing.

Deadline for issuing

An invoice must be issued no later than 5 days after the tax point – usually the date of supply or of an advance payment received.

Do you need a signature and a stamp?

No. Neither a signature nor a stamp is a mandatory detail. Many companies still add the issuer’s name or an electronic signature, which is good practice, but the invoice is valid without them.

Currency

Since 1 January 2026 the euro is Bulgaria’s official currency and invoice amounts are stated in euro. If you invoice in another currency, such as USD, the VAT amount must also be shown in euro. See the guide to invoicing in euro for the changeover.

How Bivoyce fills in the details for you

• Automatic 10-digit numbering with no gaps.
• Enter a company ID and the client’s details load from the Bulgarian Commercial Register.
• VAT rates and exemption grounds are picked from a list.
• The PDF carries every mandatory detail – in Bulgarian, English or both.

Frequently asked questions

How many digits must a Bulgarian invoice number have?

Exactly 10 digits, Arabic numerals only, in one continuous ascending sequence – for example 0000000001.

Does a Bulgarian invoice need a stamp?

No. Neither a stamp nor a signature is a mandatory detail of the invoice.

How soon must an invoice be issued?

Within 5 days of the tax point – the supply or the advance payment received.