Mandatory fields under Art. 114 of the VAT Act
Every invoice — regardless of whether the issuer is VAT-registered — must contain the following elements to count as a valid accounting document:
| Field | What it contains |
|---|---|
| Number and date | an unbroken ten-digit sequential number + issue date |
| Supplier | name, UIC (EIK), registered address, VAT number (if registered) |
| Recipient | name, UIC/personal ID, address |
| Subject of the supply | quantity and type of the goods or service |
| Date of the tax event | if different from the invoice issue date |
| Tax base | the amount before VAT |
| VAT rate and amount | 20% standard, 9% reduced, or the legal basis for 0%/exemption |
| Total amount due | tax base + VAT, in euro |
Example — invoice with VAT charged (VAT-registered issuer)
INVOICE No. 0000000125
Issue date: 4 September 2026
Original
Supplier
[Company name] EOOD
UIC (EIK): [EIK number]
VAT No.: BG[number]
Sofia, [address]
Recipient
[Client name] OOD
UIC (EIK): [EIK number]
[City], [address]
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Accounting services, September 2026 | 1 | €150.00 | €150.00 |
Example — invoice without VAT charged (non-registered issuer)
The only difference is the VAT line — instead of a rate and amount, the legal basis for not charging VAT is stated:
Check whether a counterparty is VAT-registered: VAT number check calculator.
Frequently asked questions
Which fields are mandatory on a Bulgarian invoice?
+−
Number and date, supplier and recipient details (name, UIC/EIK, address), the tax base, the VAT rate and amount (or the legal basis for exemption), the total amount due, and the type/quantity of goods or services — under Art. 114(1) of the VAT Act.
Does a company not registered for VAT still have to issue an invoice?
+−
Yes — an invoice is issued regardless of VAT registration status. The difference is that a non-registered person charges no VAT and states the legal basis for that on the invoice itself.
What is the deadline for issuing an invoice?
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Within 5 days of the tax event (usually the date of delivery); for an advance payment, within 5 days of the date of payment.
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Sources
VAT Act (State Gazette issue 115/30.12.2025), Art. 113–114; Regulations for the Application of the VAT Act. Verified 4 September 2026.
Important
This template is general in nature and does not replace individual advice for specific cases (reverse charge, intra-EU supplies/acquisitions, export).