Bulgaria VAT profile
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Bulgaria VAT Profile
| Standard VAT Rate | 20% |
| Reduced VAT Rate | 9% |
| EU VAT Number | BG999999999 or BG9999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 51,130 Non Resident Non EU Businesses - No threshold IC Acquisitions - EUR 10,225 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example Norway |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing frequency: -Monthly: This is a standard filing frequency for VAT returns. Filing and Payment deadline: 14th day of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | "INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 899,874 Dispatches: EUR 1,150,407 Filing Frequency: Monthly Filing Deadline: 14th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing frequency: -Monthly: This is a standard filing frequency Filing deadline: - 14th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Bulgaria
Latest tax technology news and blog posts
Bulgaria tightens VAT rules on supply & install projects for foreign businesses
If your business supplies goods to Bulgaria and installs them on‑site, a major change is coming your way. From 1st January 2026, foreign suppliers will have to […]
Bulgaria – Small Business Regime
Bulgaria has introduced significant changes to its Value Added Tax (VAT) rules for small enterprises effective from 1st January 2026. These amendments align Bulgarian national law with the […]
Bulgaria – Intrastat thresholds for 2026
Bulgaria has announced the new Intrastat thresholds for 2026. The Intrastat declaration thresholds for 2026 are as follows: for intra-Union exports (dispatches) – BGN 2,250,000 (approximately EUR […]