As of January 1st, 2007 the Bulgarian VATA and RAVATA have established new rules concerning invoices. In general, these requirements comply with the EU Invoicing Directive where some additional requisites are provided for the Bulgarian legislation.

Invoices may be issued on a paper or submitted electronically. Invoices received electronically shall be accepted when the recipient has confirmed the receipt of the said invoices, provided that the authenticity of origin and the integrity of content are guaranteed.

Invoices should include at least the following information:

1. Title of the document (i.e. “Invoice”)
2. Text “Original” on the first invoice (except for the cases where the issuer is registered on the grounds of performed intra-community acquisitions or of services supplied electronically by persons not established in the Community)
3. Invoice numbering which identifies the invoice as unique: 10 digit sequential numbers (containing only Arabic numerals and starting from 0000000001)
4. Date of issue
5. Supplier’s and recipient’s full names and addresses
6. Full name and signature (electronic signature is also possible) of the individual who prepared the invoice
7. Supplier’s number for Bulgarian statistical and tax purposes (i.e. BULSTAT number) and VAT identification number (when VAT registered in Bulgaria)
8. Recipient’s number for Bulgarian statistical and tax purposes and VAT identification number (when VAT registered in Bulgaria) or VAT identification number when the recipient is registered in another Member State of the EU or other identification number when such is required by the legislation of the state, where the recipient is established
9. Quantity and nature of the goods supplied or nature of the services rendered
10. Date of taxable event (transfer of title of goods or completion of services) or the date on which payment was received
11. Unit price (exclusive of VAT), taxable base and any discounts or rebates, if not included in the unit price
12. Applicable VAT rate, respectively reference to the relevant provision of the law for applying a zero rate or to the grounds for non-charging VAT
13. Amount of payable VAT
Where the VAT is chargeable by the recipient and the reverse charge mechanism will be applied, the invoice should not indicate the rate and amount of the VAT charged in the invoice; the relevant provision of the law shall be indicated instead;
14. Total amount due, if different from the sum of the taxable base and the VAT charged.