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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.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Bulgaria

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

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

В брой15 дни30 дниКраен срок

Payment Methods in Bulgaria

Bank TransferCredit CardCashPayPalRevolut

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer 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 freelancers in Bulgaria?

Common payment methods in Bulgaria include: Bank Transfer, Credit Card, Cash, PayPal, Revolut. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Bulgaria?

Your invoice should include: ЕИК/БУЛСТАТ number, VAT number if registered, Client ЕИК, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

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.