Natural heritage (NH) includes natural features that can be described as outstanding universal value at a national level. It refers to the importance of ecosystems, biodiversity, and geodiversity for their existence value, and the ecosystems can be considered as the spatial units for its mapping and assessment. The ecosystem services (ES) concept provides an appropriate basis in the form of assessment and mapping methods that enable linking the state of ecosystems with human well-being. Thus, it can be used as a platform to find solutions to the problems related to the conflicts between conservation and the use of the NH. In this paper, we aim to present the process of developing a methodological framework for mapping and assessment of ecosystem services provided by the natural heritage in Bulgaria for recreation and tourism. The conceptual framework of the ecosystem-based assessment of NH in Bulgaria is based on the assumption that the generation of NH for the needs of tourism can be presented as the linkages between the natural systems and tourism in the form of ES potential, flow, and demand. The results demonstrate that the NH can be presented as a spatial phenomenon conceptualized by the flows of benefits from ecosystems to people which contribute to human well-being. The mapping and assessment procedures are fully developed for application at a national level, while for the regional and local level, few pilot studies mark some basic foundations for further development.