Requirements to the invoices – BG VALUE ADDED TAX ACT,amend. SG. 1/3 Jan 2014
Art. 114. (1) The invoice shall obligatorily contain:
1. name of the document;
2. successive ten digit number, containing Arabic figures only, based on one or more series depending on the accountancy necessities of the tax liable person, who shall identify the invoice in a unique way;
3. date of issuing;
4. name and address of the provider;
5. identification number of the provider under art. 94, par. 2, respectively – the number under art. 84 of the Tax-insurance procedure code – in case the provider is a person, who is not registered under this Act;
6. (amend. – SG 106/08, in force from 01.01.2009; revoked – SG 95/09, in force from 01.01.2010)
7. name and address of the recipient of the delivery;
8. identification number of the recipient under art. 94, par. 2, respectively – the number under art. 84 of the Tax-insurance procedure code – in case the recipient is a person, who is not registered under this Act, identification number for the purposes of VAT – in case the recipient is registered in another Member State, another number for identification of the person, if such is required according to the legislation of the state, where the recipient is settled;
9. the quantity and the type of the goods, the type of the service;
10. the date, on which the tax event regarding the delivery has occurred, or the date, on which the payment is received;
11. the single price without the tax and the tax base of the delivery, as well as the provided commercial rebates and discounts, in case they are not included in the single price;
12. the tax rate, in case the rate is zero – the ground for its applying, as well as the ground for non-charging a tax;
13. the amount of the tax;
14. the sum to be paid, if it differs from the amount of the tax base and the tax;
15. the circumstances, defining the goods as new vehicle – in the event of inter-community delivery of new transport vehicles.
(2) Where a person carries out remote sale of goods, being registered for the purposes of VAT in another Member State and the place of performance of the delivery under the terms of remote sale is on the territory of another Member State, in the invoice obligatorily shall be pointed out not only the requisites under par. 1, but also:
1. the identification number of the person for the purposes of VAT, issued by the other Member State;
2. the tax rate, applicable to the delivery in the other Member State;
3. the amount of the tax due with respect to the delivery.
(3) (amend. – SG 94/10, in force from 01.01.2011) In case a registered person – intermediary in a three partite operation documents a delivery of goods carried out with respect to the one, who acquires in the three partite operation, as a ground for not charging tax, in the invoice shall be indicated “Art. 141 2006/112/ЕС”.
(4) (amend. – SG 94/12, in force from 01.01.2013) In the event that the tax is exigible from the recipient, in the invoice shall not be indicated the amount of the tax and the tax rate. In this case the invoice shall indicate “chargeback”, as well as the ground thereof.
(5) The sums regarding the invoice may be indicated in any currency, under the condition that the tax base and the amount of the tax are pointed out in BGN, observing the requirements under art. 26, par. 6.
(6) (amend. – SG 106/08, in force from 01.01.2009; amend. – SG 94/12, in force from 01.01.2013) Every taxable person in a way at his/her option shall provide from the time of issuance until the end of keeping the authenticity of the origin, the integrity of the content and legibility of invoices and invoice notifications, issued by him/her or on his/her behalf, and also of the received by him/her invoices and invoice notifications, regardless whether they are on a hard copy or in an electronic format.
(7) (new – SG 94/12, in force from 01.01.2013) The invoice might not contain the particulars referred to in par. 1, items 12, 14 and 15 where the amount of the tax basis and the tax do not exceed 100 EUR or their equivalent in levs, except for documenting of supplies with a place of execution in the territory of another Member State, of intra-community supplies and of remote sale of goods.
(8) (new – SG 94/12, in force from 01.01.2013) In cases of art. 111a, par. 3 the invoice issued to a taxable person who is a supplier, may not contain the particulars of par. 1, items 12 and 13.
(9) (new – SG 94/12, in force from 01.01.2013) Documenting of supplies by electronic invoices and invoice notifications shall be done provided that this documenting is accepted by the consignee by a written or silent consent.
(10) (new – SG 94/12, in force from 01.01.2013) Guaranteeing of authenticity of origin, the integrity of the content and legibility of invoices and invoice notifications shall be provided by the taxable person though any kind of control over the business activity, providing a reliable audit tracing between the invoice or the invoice notification and the supply of goods or services.
(11) (new – SG 94/12, in force from 01.01.2013) In addition to control over business activity referred to in par. 10 the authenticity of origin, the integrity of the content and legibility of electronic invoices and electronic invoice notifications shall be provided through the following exemplary technologies:
1. qualified electronic signature within the meaning of the Electronic Document and Electronic Signature Act, or
2. by electronic data interchange