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Invoicing in Euro and Leva at the Same Time: How and Why in 2026

ЗВЕРБ Art.15 covers consumer prices (8 Aug 2025-8 Aug 2026), not invoices, per NRA\

Invoicing in Euro and Leva at the Same Time: How and Why in 2026

If you are wondering whether your invoice had to show amounts in both Bulgarian leva and euro at the same time, the short answer is: that rule never covered invoices in the first place. Art. 15(2) of the Bulgarian Euro Introduction Act (ЗВЕРБ) governs prices shown to consumers — price tags, shelf labels, menus, vending machines, fiscal receipts — for a fixed period, 8 August 2025 to 8 August 2026 (now closed). Per the National Revenue Agency's (NRA) own official FAQ, that rule does not apply to tax documents under Art. 112(1) of the VAT Act (ЗДДС) — invoices, credit/debit notes, protocols. So an invoice issued in euro only has been fully compliant throughout the entire period, not just after it ended. Showing both currencies on an invoice has always been a customer-convenience choice, never a legal requirement for the document itself.

What Art. 15(2) ЗВЕРБ actually covers

The rule protects consumers during the currency changeover so a buyer can check, without a calculator, that retail prices were not quietly raised. That is why its scope is consumer-facing price communication: price tags, shelf labels, menus, vending machines, and fiscal receipts. The window is fixed and closed: 8 August 2025 to 8 August 2026 — exactly one year, set out in Art. 15(2) ЗВЕРБ, as amended by State Gazette issue 65 of 8 August 2025.

Do not confuse this with the euro-adoption date (1 January 2026, fixed rate 1 EUR = 1.95583 BGN, ЗВЕРБ Art. 13-14) — the two dates are independent, and the dual-display window is not the same length as, or tied to, the currency-adoption date.

Why invoices fall outside the rule

The NRA's official FAQ is explicit: the dual-display rule does not apply to tax documents under Art. 112(1) ЗДДС — that is, an invoice, a credit/debit note, or a protocol. Those documents are governed by a different part of the law entirely — Art. 113-114 ЗДДС, which set out when an invoice must be issued and what particulars it must contain (Art. 114(1) ЗДДС). Nowhere in those articles is an invoice required to show an amount in both leva and euro simultaneously.

The practical consequence: an invoice issued in euro only has satisfied Art. 114 ЗДДС throughout the entire 8 August 2025 - 8 August 2026 window, not only after it closed. Tying "euro-only invoice" to the 8 August 2026 date is a common but inaccurate assumption — invoices were never subject to this particular rule.

What still applied to consumer-facing retail prices

If you run a storefront or online shop with price tags, a menu, or a till, dual display in leva and euro was mandatory for those consumer-facing prices during 8 August 2025 - 8 August 2026. That window has now closed — you are not required to continue, but nothing prohibits doing so voluntarily if you think it helps customers adjust.

Showing both currencies on an invoice — always optional

Because invoices were never in scope of Art. 15 ЗВЕРБ, showing a leva equivalent on an invoice was never a legal requirement and was never prohibited either — it has always been a business communication choice. Fakturka.bg supports showing amounts simultaneously in euro and leva at the fixed rate 1.95583 as a product feature, independent of the dates above — leave it on for a smoother transition for your customers, or switch to euro only whenever you prefer.

Rounding still matters if you show both currencies

  • The rate is always applied with all five digits — 1.95583 — never shortened.
  • Document totals are rounded using standard rounding (round-half-up).
  • Line-level VAT keeps its usual rounding, so it matches exactly what is printed on the PDF.

Common mistakes

Mistake 1: Assuming the dual-display requirement ever covered invoices. It did not — per the NRA's own FAQ, Art. 15 ЗВЕРБ covers consumer-facing prices (tags, menus, vending machines, receipts), not tax documents under Art. 112(1) ЗДДС.

Mistake 2: Tying "euro-only invoice" to 8 August 2026. A euro-only invoice satisfied Art. 114 ЗДДС throughout the entire 8 August 2025 - 8 August 2026 window, not only afterward.

Mistake 3: Rounding line-by-line instead of on the total. Document totals are rounded at the end, not per line item — getting this wrong causes mismatches with VAT ledgers.

Frequently asked questions

Did my invoice have to show both leva and euro?

No. Art. 15(2) ЗВЕРБ covers prices shown to consumers (tags, menus, vending machines, receipts) for the period 8 August 2025 to 8 August 2026. Per the NRA's official FAQ, that rule does not apply to tax documents under Art. 112(1) ЗДДС — invoice, note, or protocol. A euro-only invoice was fully compliant throughout that entire period.

Then why is 8 August 2025 - 8 August 2026 mentioned in connection with invoicing at all?

Because the period genuinely applies to retail prices — tags, menus, vending machines, receipts — and many business owners understandably extend that logic to their invoices, even though the law does not. Invoices are governed separately, by Art. 113-114 ЗДДС, which do not require dual display.

Can I still show both currencies on an invoice voluntarily?

Yes. Nothing prevents you from showing the leva equivalent on your invoice — it has always been your choice for customer convenience, never a violation and never a requirement.

What rate is used for the conversion?

The fixed, irrevocable rate of 1 EUR = 1.95583 BGN, applied with all five digits.

What currency do I file my VAT returns in now?

In euro, for tax periods from 2026 onward. Periods through the end of 2025 remain in leva. The filing currency depends on the tax period, not the currency of any individual document.

Sources

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Last updated: 2026-09-13 Author: The Fakturka.bg team