Articles on invoicing, VAT and accounting
Practical articles on invoicing, expenses, payments, VAT and online commerce in Bulgaria.
- 8 min read
Free invoicing software in Bulgaria: what it must do
Bulgarian law does not require NRA-approved invoicing software. What a free tool must do, when you need a cash register and how long you keep invoices.
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Changing corporate tax advance payments in Bulgaria
An Art. 88 declaration lowers or raises the remaining corporate tax advances. The deadline is 15 November; in 2026 it falls on Monday, 16 November.
Read the article - 12 min read
Bulgarian VAT sales and purchase ledgers: a practical guide
Bulgarian VAT ledgers are filed with the VAT return by the 14th. The columns, document codes, files for the NRA and how errors are corrected.
Read the article - 13 min read
Year-end closing 2026 in Bulgaria: steps and 2027 deadlines
What a small Bulgarian company does around 31 December 2026: the stocktake, the first annual accounts in euro, the new NSI system and 2027 deadlines.
Read the article - 12 min read
Bank reconciliation in Bulgaria: steps and checklist
Bank reconciliation compares the statement with the books and links each payment to a document. Steps, common differences, NRA payments and a checklist.
Read the article - 11 min read
Booking a bank statement in Bulgaria: accounts and example
How each bank statement line is booked: customer and supplier payments, salaries, VAT, contributions, fees, interest and currency, with a euro example.
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Reverse charge VAT in Bulgaria: who charges it and when
Under the reverse charge the customer, not the supplier, accounts for Bulgarian VAT. When it applies, what the invoice says and how the customer self-charges.
Read the article - 12 min read
Book vs tax depreciation in Bulgaria, with an example
Book depreciation follows the accounting policy, tax depreciation the Corporate Income Tax Act. The threshold, rates, return adjustments and a euro example.
Read the article - 14 min read
Mandatory e-invoicing in Bulgaria from 2028: the draft law
Mandatory e-invoicing in Bulgaria from 1 January 2028 is proposed in a draft VAT Act amendment, in consultation until 23 October 2026. It is not law yet.
Read the article - 12 min read
Verification of Payee in Bulgaria and instant payments 2027
Verification of Payee: from 1 January 2027, banks in Bulgaria check the IBAN against the payee name before a euro transfer and offer instant transfers.
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Late payment interest in Bulgaria: how it is calculated
Statutory late payment interest in Bulgaria is 10.40% a year from 1 July 2026: the ECB rate plus 8 points, at 1/360 per day from the day after the due date.
Read the article - 12 min read
Dividend tax in Bulgaria: 5% rate, payout and filing
Dividend tax in Bulgaria is 5% of the gross amount. The company withholds it and declares it under Art. 55 by the end of the month after the decision quarter.
Read the article - 13 min read
Business trip per diem in Bulgaria 2026: rates and documents
Business trip per diem in Bulgaria from 2026: €22 per day on trips with an overnight stay, including the return day; €11 on trips without an overnight stay.
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SAF-T Bulgaria requirements: who files, when and what
SAF-T in Bulgaria is an audit file for the NRA under Art. 71z-71k of the Tax Procedure Code, phased in 2026-2030. Monthly files are due by the next month end.
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Bulgaria tax changes 2027: what the draft laws propose
Bulgaria's 2027 tax changes are draft laws in public consultation from 23 September to 23 October 2026. The government and parliament have not adopted them.
Read the article - 14 min read
How to invoice foreign and EU clients from Bulgaria
A Bulgarian invoice for services to an EU business has no VAT, says "reverse charge" and goes in the VIES return. Goods, non-EU clients and consumers differ.
Read the article - 13 min read
Bulgarian invoice requirements: the full list under Art. 114
A Bulgarian invoice must carry every item in Art. 114, para. 1 of the VAT Act and be issued within 5 days of the tax event. The full list, with examples.
Read the article - 11 min read
Credit and debit notes in Bulgaria: when and how to issue
A Bulgarian credit note is issued within 5 days of a cut in the taxable amount or a rescinded supply and cites the invoice and the reason (Art. 115, VAT Act).
Read the article - 10 min read
Bulgaria advance payment invoice: deadline, VAT, deduction
In Bulgaria an advance is invoiced within 5 days and its VAT is chargeable at once. The final invoice deducts the advance and charges VAT only on the rest.
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Art. 117 protocol in Bulgaria: Google Ads, Meta, AWS, Stripe
For a taxable service from a supplier not established in Bulgaria, the recipient self-charges VAT with an Art. 117 protocol within 15 days of chargeability.
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Stripe and Bulgarian invoices: a guide for online merchants
Stripe collects the payment, but the invoice, the sales report and the fiscal receipt remain yours. A practical guide for online businesses in Bulgaria.
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