Mandatory elements
Unlike an invoice, a protocol under Art. 117 of the VAT Act is not sent to the counterparty — it stays an internal document of the recipient of the supply and serves to self-assess the VAT due. We prepare the *протокол* (protocol) itself in Bulgarian, since that's the language accepted for the VAT return; this page explains what it needs to contain. It must include:
| Element | What it contains |
|---|---|
| Number and date | sequential protocol number and issue date — within 15 days of the tax event |
| Issuer (recipient of the supply) | name, UIC (EIK), and VAT number of the Bulgarian company |
| Supplier | name and VAT/registration number of the foreign supplier |
| Reference invoice | number and date of the invoice issued by the supplier |
| Legal basis for self-assessment | the specific case under Art. 82(2) of the VAT Act |
| Tax base | the value of the service/supply before VAT, in euro |
| VAT rate and amount | typically the 20% standard rate and the resulting tax due |
The protocol is reflected in both the sales ledger — to charge the VAT due — and the purchase ledger — to claim input tax credit, if the right to deduct applies — in the VAT return for the month of issue.
Example — a filled-in protocol
This is an English translation of the structure — the protocol actually filed with the VAT return is drafted in Bulgarian.
PROTOCOL under Art. 117(1) VAT Act No. 0000000042
Issue date: 12 September 2026
Issuer (recipient)
"[Company name]" EOOD
UIC (EIK): [EIK number]
VAT No.: BG[number]
Supplier
[Foreign supplier name]
VAT No.: [number]
[EU member state]
Frequently asked questions
What is the deadline for issuing a protocol under Art. 117 of the VAT Act?
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Within 15 days of the date of the tax event — usually the date the service or supply was performed.
When does the reverse charge apply?
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When receiving services or goods from a supplier established in another country, with the place of performance in Bulgaria, under Art. 82(2) of the VAT Act — for example marketing services from a supplier in another EU member state.
How is the protocol reflected in the VAT return?
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In both the sales ledger, to charge the VAT due, and the purchase ledger, to claim input tax credit if the right to deduct applies.
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Sources
VAT Act, Art. 117 and Art. 82(2). Verified 4 September 2026.
Important
This template is general in nature and does not replace individual advice for specific cases (import, intra-EU acquisition, services outside the EU). The protocol actually filed must be in Bulgarian; this page is an English-language guide to its contents.