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Bulgaria Tax Information

20% ДДС

ДДС (VAT) is 20% standard, 9% reduced for tourism. Registration above BGN 50,000 turnover. Source: National Revenue Agency Bulgaria.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Bulgaria

ЕИК/БУЛСТАТ number
VAT number if registered
Client ЕИК
Invoice number
ДДС breakdown
Total in EUR

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

В брой15 дни30 дниКраен срок

Payment Methods in Bulgaria

Bank TransferCredit CardCashPayPalRevolut

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Bulgaria?

Bulgaria has 20% ДДС. ДДС (VAT) is 20% standard, 9% reduced for tourism. Registration above BGN 50,000 turnover. Source: National Revenue Agency Bulgaria.

What payment methods are common for contractors in Bulgaria?

Common payment methods in Bulgaria include: Bank Transfer, Credit Card, Cash, PayPal, Revolut. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Bulgaria?

Your invoice should include: ЕИК/БУЛСТАТ number, VAT number if registered, Client ЕИК, Invoice number. For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

What VAT rates apply in Bulgaria?

Bulgaria has 20% standard VAT and 9% reduced rate for hotel accommodation. Exports and intra-EU B2B are zero-rated.