https://smetni.app/en-bg/blog/ Practical articles on invoicing, expenses, payments, VAT and online commerce in Bulgaria. en Wed, 30 Sep 2026 00:00:00 GMT https://smetni.app/en-bg/blog/bezplatna-programa-za-fakturi/ https://smetni.app/en-bg/blog/bezplatna-programa-za-fakturi/ Wed, 30 Sep 2026 00:00:00 GMT 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. free invoicing software Bulgaria free invoice software invoice online free Bulgaria invoicing software Bulgaria invoice in Excel SUPTO invoice numbering Bulgaria https://smetni.app/en-bg/blog/promyana-avansovi-vnoski/ https://smetni.app/en-bg/blog/promyana-avansovi-vnoski/ Tue, 29 Sep 2026 00:00:00 GMT 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. change corporate tax advances Bulgaria Art. 88 declaration Bulgaria corporate income tax advance payments Bulgaria reduce tax advance payments Bulgaria Bulgaria advance tax deadline 15 November Art. 89 interest corporate tax Bulgaria https://smetni.app/en-bg/blog/dnevnik-prodajbi-pokupki/ https://smetni.app/en-bg/blog/dnevnik-prodajbi-pokupki/ Tue, 29 Sep 2026 00:00:00 GMT 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. Bulgaria VAT sales ledger Bulgaria VAT purchase ledger Bulgarian VAT ledgers columns PRODAGBI POKUPKI DEKLAR files Bulgaria VAT return deadline 14th Bulgaria VAT document type codes https://smetni.app/en-bg/blog/godishno-priklyuchvane-2026/ https://smetni.app/en-bg/blog/godishno-priklyuchvane-2026/ Tue, 29 Sep 2026 00:00:00 GMT 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. year-end closing Bulgaria 2026 Bulgaria annual financial statements deadline 2027 Bulgaria corporate tax return deadline 30 June first annual accounts in euro Bulgaria NSI Single Entry Point annual reports Bulgaria micro enterprise thresholds https://smetni.app/en-bg/blog/bankovo-ravnenie/ https://smetni.app/en-bg/blog/bankovo-ravnenie/ Tue, 29 Sep 2026 00:00:00 GMT Bank reconciliation compares the statement with the books and links each payment to a document. Steps, common differences, NRA payments and a checklist. bank reconciliation Bulgaria matching payments to invoices Bulgaria bank reconciliation checklist NRA bank accounts IBAN 2026 Bulgaria cash payment limit 2026 Bulgarian tax payment allocation https://smetni.app/en-bg/blog/oschetovodiavane-bankovo-izvlechenie/ https://smetni.app/en-bg/blog/oschetovodiavane-bankovo-izvlechenie/ Tue, 29 Sep 2026 00:00:00 GMT How each bank statement line is booked: customer and supplier payments, salaries, VAT, contributions, fees, interest and currency, with a euro example. how to book a bank statement Bulgaria account 503 current account Bulgaria bank fees accounting Bulgaria account 629 bank fees VAT payment entry 4539 owner loan accounting Bulgaria https://smetni.app/en-bg/blog/obratno-nachisliavane-dds/ https://smetni.app/en-bg/blog/obratno-nachisliavane-dds/ Tue, 29 Sep 2026 00:00:00 GMT 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. reverse charge VAT Bulgaria Bulgaria reverse charge invoice wording intra-community acquisition Bulgaria Art. 82 VAT Act Bulgaria domestic reverse charge Bulgaria Art. 163a reverse charge grain Bulgaria 2027 https://smetni.app/en-bg/blog/schetovodna-danachna-amortizacia/ https://smetni.app/en-bg/blog/schetovodna-danachna-amortizacia/ Tue, 29 Sep 2026 00:00:00 GMT Book depreciation follows the accounting policy, tax depreciation the Corporate Income Tax Act. The threshold, rates, return adjustments and a euro example. book vs tax depreciation Bulgaria Bulgaria tax depreciation rates tax depreciation schedule Bulgaria Bulgaria tax fixed asset threshold materiality threshold fixed assets Bulgaria deferred tax depreciation Bulgaria https://smetni.app/en-bg/blog/elektronno-fakturirane-2028/ https://smetni.app/en-bg/blog/elektronno-fakturirane-2028/ Sat, 26 Sep 2026 00:00:00 GMT 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. mandatory e-invoicing Bulgaria mandatory e-invoicing Bulgaria 2028 Bulgaria e-invoicing 2028 structured e-invoice Bulgaria NRA e-invoicing compliance code pre-filled VAT return Bulgaria ViDA Bulgaria https://smetni.app/en-bg/blog/proverka-na-poluchatelya/ https://smetni.app/en-bg/blog/proverka-na-poluchatelya/ Sat, 26 Sep 2026 00:00:00 GMT 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. Verification of Payee Bulgaria instant payments Bulgaria 2027 SEPA Instant Bulgaria VoP close match IBAN name check payee name does not match Instant Payments Regulation 2024/886 https://smetni.app/en-bg/blog/lihva-za-zabava/ https://smetni.app/en-bg/blog/lihva-za-zabava/ Sat, 26 Sep 2026 00:00:00 GMT 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. late payment interest Bulgaria statutory interest rate Bulgaria 2026 how to calculate late payment interest unpaid invoice Bulgaria overdue invoice Bulgaria payment terms Bulgaria 60 days €40 late payment compensation order for payment Bulgaria https://smetni.app/en-bg/blog/dividenti/ https://smetni.app/en-bg/blog/dividenti/ Sat, 26 Sep 2026 00:00:00 GMT 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. dividend tax Bulgaria Bulgaria dividend withholding tax Bulgarian dividend tax rate 2026 pay dividends from a Bulgarian EOOD Art. 55 declaration Bulgaria dividends to EU company Bulgaria interim dividend Bulgaria dividend to non-resident Bulgaria https://smetni.app/en-bg/blog/komandirovki-dnevni-pari/ https://smetni.app/en-bg/blog/komandirovki-dnevni-pari/ Sat, 26 Sep 2026 00:00:00 GMT 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. business trip per diem Bulgaria Bulgaria per diem 2026 daily allowance business trip Bulgaria per diem abroad Bulgaria accommodation allowance Bulgaria business trip order Bulgaria business trip report Bulgaria is per diem taxable in Bulgaria https://smetni.app/en-bg/blog/saf-t-bulgaria/ https://smetni.app/en-bg/blog/saf-t-bulgaria/ Sat, 26 Sep 2026 00:00:00 GMT 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. SAF-T Bulgaria requirements who files SAF-T in Bulgaria SAF-T Bulgaria deadlines SAF-T Bulgaria monthly file SAF-T Bulgaria fixed assets SAF-T Bulgaria small companies Standard Audit File for Tax Bulgaria SAF-T Bulgaria penalties https://smetni.app/en-bg/blog/danachni-promeni-2027/ https://smetni.app/en-bg/blog/danachni-promeni-2027/ Sat, 26 Sep 2026 00:00:00 GMT 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. Bulgaria tax changes 2027 Bulgaria VAT registration threshold 2027 Bulgaria tax law amendments 2027 Bulgaria food vouchers 2027 Bulgaria child tax relief 2027 Bulgaria tax depreciation threshold 2027 Bulgaria draft tax laws 2027 https://smetni.app/en-bg/blog/faktura-za-chujdestranen-klient/ https://smetni.app/en-bg/blog/faktura-za-chujdestranen-klient/ Sat, 26 Sep 2026 00:00:00 GMT 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. invoicing EU clients from Bulgaria how to invoice a foreign client from Bulgaria reverse charge invoice Bulgaria VIES return Bulgaria intra-community supply invoice Bulgaria invoice in English Bulgaria Bulgaria OSS VAT https://smetni.app/en-bg/blog/rekviziti-na-faktura/ https://smetni.app/en-bg/blog/rekviziti-na-faktura/ Sat, 26 Sep 2026 00:00:00 GMT 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. Bulgarian invoice requirements mandatory invoice details Bulgaria how to issue an invoice in Bulgaria invoice deadline Bulgaria invoice numbering Bulgaria simplified invoice Bulgaria Art. 114 VAT Act https://smetni.app/en-bg/blog/kreditno-i-debitno-izvestie/ https://smetni.app/en-bg/blog/kreditno-i-debitno-izvestie/ Sat, 26 Sep 2026 00:00:00 GMT 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). credit note Bulgaria Bulgarian credit note debit note Bulgaria credit note deadline Bulgaria invoice correction Bulgaria cancel invoice or credit note Art. 115 VAT Act https://smetni.app/en-bg/blog/avansovo-plashtane-faktura/ https://smetni.app/en-bg/blog/avansovo-plashtane-faktura/ Sat, 26 Sep 2026 00:00:00 GMT 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. advance payment invoice Bulgaria Bulgaria VAT on advance payments advance invoice deadline Bulgaria final invoice advance deduction credit note advance refund Bulgaria Art. 25 para. 7 VAT Act https://smetni.app/en-bg/blog/protokol-chl-117/ https://smetni.app/en-bg/blog/protokol-chl-117/ Sat, 26 Sep 2026 00:00:00 GMT 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. Bulgaria Art. 117 protocol reverse charge Bulgaria self-charge VAT Bulgaria Google Ads VAT Bulgaria services from EU supplier Bulgaria Art. 97a VAT registration https://smetni.app/en-bg/blog/stripe-balgarska-faktura/ https://smetni.app/en-bg/blog/stripe-balgarska-faktura/ Fri, 21 Aug 2026 00:00:00 GMT Stripe collects the payment, but the invoice, the sales report and the fiscal receipt remain yours. A practical guide for online businesses in Bulgaria. Stripe invoice Bulgaria Stripe VAT Bulgaria fiscal receipt online shop Ordinance N-18 Art. 117 protocol sales report