VAT (ДДС) Invoice Format in Bulgaria: Complete Guide for Small Businesses

Getting the VAT (ДДС) invoice format right in Bulgaria is essential for compliance with National Revenue Agency (Национална агенция за приходите) (NRA). An incorrectly formatted invoice can mean your clients can't claim input tax credits, and your business faces penalties during audits.

This guide explains the exact format requirements, walks through a calculation example, and shows you how to set up compliant invoices in minutes.

What Is a VAT (ДДС) Invoice?

A VAT (ДДС) invoice is a formal document that shows the VAT (ДДС) charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables VAT (ДДС)-registered buyers to claim input tax credits from NRA.

A VAT (ДДС) invoice is a formal document that shows the VAT (ДДС) charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables VAT (ДДС)-registered buyers to claim input tax credits from NRA.

Required Fields on a VAT (ДДС) Invoice

Every VAT (ДДС) invoice in Bulgaria must clearly display:

Every VAT (ДДС) invoice in Bulgaria must clearly display:

• The words "Tax Invoice" prominently displayed
• Seller's business name, address, and ЕИК/БУЛСТАТ
• Buyer's name, address, and ЕИК/БУЛСТАТ (for B2B)
• Invoice number (unique and sequential)
• Invoice date and tax point
• Line-item descriptions with quantities and unit prices
• Subtotal before VAT (ДДС)
• VAT (ДДС) rate applied: 20% (standard), 9% (reduced for tourism/restaurants)
• VAT (ДДС) amount
• Total payable including VAT (ДДС)

VAT (ДДС) Calculation Example

For a service worth BGN10,000 in Bulgaria:

For a service worth BGN10,000 in Bulgaria:

• Subtotal: BGN10,000
• VAT (ДДС) (20% (standard), 9% (reduced for tourism/restaurants)): calculated on the subtotal
• Total: subtotal + VAT (ДДС)

Always show the VAT (ДДС) as a separate line item — never bundle it into the price without disclosure.

Common Format Mistakes

Common Format Mistakes includes: Missing "ЕИК/БУЛСТАТ" — makes the invoice invalid for input credits Not labelling the document as "Tax Invoice"

• Missing "ЕИК/БУЛСТАТ" — makes the invoice invalid for input credits
• Not labelling the document as "Tax Invoice"
• Using old VAT (ДДС) rates
• Bundling VAT (ДДС) into prices without a clear breakdown
• Non-sequential or duplicated invoice numbers

Free Templates for Bulgarian Businesses

Invoicemonk's invoice generator provides pre-built templates with all NRA-required fields. Select your country, add your ЕИК/БУЛСТАТ, and the platform handles VAT (ДДС) calculations automatically.

Invoicemonk's invoice generator provides pre-built templates with all NRA-required fields. Select your country, add your ЕИК/БУЛСТАТ, and the platform handles VAT (ДДС) calculations automatically.

Digital vs Paper Invoices

NRA accepts digital invoices provided they contain all mandatory elements and can be produced for audit. Bulgaria follows the EN 16931 European e-invoicing standard and requires SAF-T (Standard Audit File for Tax) audit file submissions.

NRA accepts digital invoices provided they contain all mandatory elements and can be produced for audit. Bulgaria follows the EN 16931 European e-invoicing standard and requires SAF-T (Standard Audit File for Tax) audit file submissions. Invoice numbering must follow strict 10-digit sequential formatting, and businesses must be prepared for NRA audits with compliant digital records.

Using invoicing software ensures consistency and reduces errors compared to manual formatting.