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Commentary

Accounting records (Bulgaria)


5 Bulgaria

Accounting records (Bulgaria)

It is a legal requirement for all Bulgarian VAT registered entities to keep accounting records. These must include the following:

  1. Ìý

    •ÌýÌýÌýÌý A sales record.

  2. Ìý

    •ÌýÌýÌýÌý A record of purchases.

  3. Ìý

    •ÌýÌýÌýÌý Copies of all VAT invoices issued to customers and received from suppliers (including intra-EU deliveries).

  4. Ìý

    •ÌýÌýÌýÌý Where intra-EU deliveries

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