Issuance of an invoice by an individual

Question:
Hello!

I have recently been renting out my apartment through an online platform. Through her, I was contacted by an interested person who works for a European organization and wants to rent the apartment. In order to be able to justify the expense, respectively for the return of the sums, she asked me for an invoice. Since I am not registered as a sole proprietor, my question is, can I issue an invoice to her as a sole trader, and if so, what is the procedure? If it is not possible, please advise what are my options.
Thanks in advance!

Answer:
Hello,
It is not a problem to issue an invoice as an individual. The problem will come from the fact that if this online platform is Booking, Airbnb or another similar platform that is owned by a company not registered in Bulgaria - your activity is subject to VAT registration (according to Art. 97a of the VAT Law since you receive a service from a legal entity that is not established in Bulgaria). If you only use a Bulgarian online platform and accordingly do not receive any services from legal entities that are not established in Bulgaria, then this problem disappears.
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