Bulgaria VAT – The Rates & Registration

VAT registration regulations and VAT rates in Bulgaria

When doing business in Bulgaria, it is necessary to settle taxes in accordance with Bulgarian regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.

If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - Take advantage of our VAT Compliance services in Bulgaria.

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When is it necessary to register for VAT in Bulgaria?

All entrepreneurs who sell online in Bulgaria are required to register for VAT in that country if:

  • they use a warehouse located in Bulgaria and ship their products from it to their end customers, or
  • they have exceeded the distance selling threshold of €10,000 (total for all countries).

VAT registration in Bulgaria - What is worth knowing?

According to the Bulgarian tax regulations, it is required that the money transfer of VAT comes from a local (Bulgarian) bank account. In order to settle the tax in that country, you will need to set up a bank account there, or use the services of a tax firm that can act as an intermediary in paying the tax by transferring the amount due from its local bank account to the Bulgarian tax office.

Need to pay VAT in Bulgaria but don't want to set up an account there? We will settle and transfer the VAT due on your behalf.

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Key information about VAT in Bulgaria

20%

VAT rates in Bulgaria

The standard VAT rate in Bulgaria is 20%. However, some products and services are subject to reduced rate of 9%.

For up-to-date information on VAT rates in Europe, visit the European Commission’s website.

Format of the Bulgarian VAT number

Format of the Bulgarian VAT number VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin.

Bulgarian VAT number consists of 12 characters: the two-letter country designation BG and the following sequence of 9 or 10 digits.

It is created by adding the country designation to the tax identification number (TIN).

Potrzebujesz uzyskać bułgarski numer VAT? Do you need to get an Bulgarian VAT number? Use our VAT registration in Bulgaria service.

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BG1234567890

1234567890

Format of the Bulgarian Tax Identification Number (TIN).

The tax identification number assigned in Bulgaria does not differ significantly in format from the VAT number.

This number consists of a sequence of 9 or 10 digits. 9 digits are used for individuals, while 10 is used for entities.

Current distance selling threshold in Bulgaria

At the moment, there is a single distance selling threshold of €10,000. in all EU countries. The total sales made in all EU countries count towards this threshold.

Once this threshold is exceeded, you must register for VAT in each country where sales are made.

Do you need help with VAT registration or accounting? We can do it for you.

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10 000 EUR

70 000 BGN

The distance sales threshold applicable in Bulgaria until 30.06.2021.

If you made distance sales in Bulgaria before 30.06.2021 and those sales exceeded the 70 000 BGN threshold - you should settle the overdue VAT for that period.

Did you miss the need to register and the VAT settlement deadline?

We can register and settle your VAT retroactively.

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Threshold for the value of imports into Bulgaria, in the Intrastat system

If the value of goods imported into Bulgaria from abroad during the year exceeds the amount of 1 650 000 BGN, these imports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Bulgaria also has a so-called specific threshold of 16 000 000 BGN.

1 650 000 BGN

1 900 000 BGN

Threshold for the value of exports from Bulgaria, in the Intrastat system

If the value of exports of goods from Bulgaria abroad exceeds the amount of 1 900 000 BGN, these exports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Bulgaria also has a so-called specific threshold of 37 200 000 BGN.

Additional information on accounting for VAT in Bulgaria

  • VAT is settled in monthly reporting periods.
  • For monthly settlements, VAT returns are due by the 14th day of the month following the month to which the return relates (e.g., the return for January must be filed by February 14, the return for February must be filed by March 14, etc.).
  • For VAT settlement in Bulgaria by non-EU companies, fiscal representation in the country is required.

Benefit from our VAT Compliance services in Bulgaria

Do you sell online in various European countries? Need to register your business for VAT in Bulgaria? Worried about having to fill out a lot of paperwork in Bulgarian and based on Bulgarian regulations that differ from those in your country?

We will do it for you! Without nerves, stress and hundreds of papers.

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Last update : 08.04.2024