Bulgarian

VAT - Rates & Registration

Note: In
Bulgaria
VAT is the same as Sales Tax

If a company not established in Bulgaria is providing ‘taxable supplies’ of goods or services in Bulgaria, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Bulgaria assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Bulgaria. Some of the most common examples are:

  • Importing goods into Bulgaria from outside the European Union
  • Buying and selling goods in Bulgaria
  • Selling goods from Bulgaria which are delivered to customers outside of Bulgaria (business or private customers)
  • Acquiring goods in Bulgaria from another EU country (Intra-community acquisitions)
  • Holding inventory in Bulgaria for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Bulgaria where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Bulgaria, you should contact us immediately for a complimentary consultation.

Bulgarian

VAT Rates, Formats & Thresholds

VAT Rates

20%

(Standard)

9%

(Reduced)

VAT Number Format

BG123456789

Distance Selling Threshold

BGN 70,000

Intrastat Threshold

BGN410,000

(Arrivals)

BGN240,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

20%

(Standard)

9%

(Reduced)

BG123456789

BGN 70,000

BGN410,000

(Arrivals)

BGN240,000

(Dispatches)

Additional Bulgaria VAT Information