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Published on:
04.09.2025
Issuing invoices
There are mandatory requisites that must be included in every invoice:
- Name of the document
- Sequential ten-digit number
- Date of issue
- Name and address of the supplier
- Identification number, name, and address of the consignee
- VAT number
- Quantity and type of goods or services
- Date on which the taxable event of the supply occurred
- Unit price
- Tax rate, and when the rate is zero – the reason for not charging tax
- Amount of tax
- Total amount payable, including VAT
It is important for our clients and suppliers to be aware of the cases in which invoices and other accounting documents are issued without VAT:
- When we invoice transportation that involves a country outside the EU, we issue an invoice under Article 30 of the VAT Act.
- When we invoice transportation to a company with a tax address outside Bulgaria, the invoice is issued under Article 21, para. 1–2 of the VAT Act.
- If the company’s tax address is in a country outside the EU, the invoice is issued under Article 69, para. 2 of the VAT Act.
- In cases where fines and penalties need to be invoiced, Next Logistic issues a “Payment Notice” document under Article 26, para. 2 of the VAT Act and Article 84 of the VAT Regulations. It is mandatory that fines and penalties be invoiced without VAT, both from Next Logistic to the client and from carriers to Next Logistic.
In all other cases, an invoice including VAT is issued. An invoice issued to a private individual must always include VAT.
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