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Key takeaways
- Bulgaria VAT rates: The standard VAT rate is 20%, with a 9% reduced rate for hotel stays, books, periodicals and baby food, and a 0% rate for intra-EU and international transport.
- Registration threshold: Resident businesses must register once turnover exceeds €51,130 in the current or previous calendar year, while non-EU sellers must appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly, and late filings or payments can result in fines up to BGN 10,000 and late-payment interest on unpaid VAT.
Bulgaria VAT key facts (2026)
| Item | Bulgaria |
|---|---|
| Standard VAT rate | 20% |
| Reduced rates | 9% |
| Registration threshold (domestic businesses) | €51,130 (current or previous calendar year) |
| Registration threshold (non-resident businesses) | None – register from first taxable supply. €10,000 EU-wide distance-selling threshold for B2C sales (OSS available). |
| VAT return filing frequency | Monthly, by the 14th of the following month |
| E-invoicing status | B2G e-invoices accepted since 2019; B2B mandate proposed from 1 January 2028 (draft law) |
| Fiscal representative required for non-EU businesses? | Yes – non-EU businesses must appoint one |
Register for VAT in Bulgaria with Taxually: CrossTax handles your Bulgaria VAT registration, returns and fiscal representation.
Expanding your business to Bulgaria requires a solid understanding of its VAT system. Like all EU countries, Bulgaria has its own set of VAT rules and regulations, and navigating these can be complex, especially for those unfamiliar with the Bulgarian tax system. In this guide we provide all the essential information about Bulgarian VAT, helping you understand how it affects your business operations in Bulgaria.
Updated October 2026: Amounts updated to euro after Bulgaria's 1 January 2026 switch (registration threshold €51,130, 2026 Intrastat thresholds), 9% rate scope and late-payment interest corrected, and new sections added on e-invoicing plans, non-resident registration and deadlines.
What is the Bulgaria VAT rate in Bulgaria?
In Bulgaria VAT (Value Added Tax) is known as Danŭk vŭrkhu dobavenata stoĭnost (DDS). If your business activities fall under certain criteria, you'll need to register for a Bulgaria VAT number and comply with local VAT regulations. The standard Bulgarian VAT rate is 20%, the reduced rate is 9%, and there is also a 0% rate.
| Type of VAT | VAT Rate | Applicable Goods/Services |
|---|---|---|
| Standard VAT | 20% | All other taxable goods and services. |
| Reduced VAT rate | 9% | Hotel accommodation, books, newspapers and periodicals, baby food and certain baby hygiene products. |
| Zero rate VAT | 0% | Intra-community supplies and international passenger transport. |
Registering for VAT in Bulgaria
Resident businesses are required to register for VAT in Bulgaria if their taxable turnover exceeds €51,130 in the current or previous calendar year (nil for non-resident businesses). The application is due within 7 days of exceeding the threshold.
If the annual turnover of your cross-border sales to Bulgaria exceeds the €10,000 threshold and you have not chosen to pay the VAT via the One Stop Shop, you must register for VAT in Bulgaria. Businesses storing products in Bulgaria or participating in an FBA (Fulfilled-by-Amazon) program that includes Bulgaria must also register for VAT.
Businesses can apply for their Bulgarian VAT number by downloading an application form from the Bulgarian National Revenue Agency website. Foreign companies should submit their application to their local tax office, whereas those engaged in distance selling are required to submit their registration form to the main office in Sofia. The process usually takes no more than a couple of weeks.
How does the euro affect VAT amounts in Bulgaria?
Bulgaria adopted the euro on 1 January 2026 at a fixed rate of BGN 1.95583 per euro, according to the European Commission. Lev amounts in this guide convert at that rate. The VAT Act now states amounts in euros, so the registration threshold is €51,130 (formerly BGN 100,000). Fines of BGN 500 to BGN 10,000 equal about €256 to €5,113.
Fiscal representative in Bulgaria
Non-EU businesses conducting taxable transactions in Bulgaria are required to appoint a local fiscal representative. This representative is responsible for ensuring compliance with Bulgarian VAT obligations and is jointly liable for the VAT.
Bulgarian VAT return filing and penalties
All Bulgarian VAT returns are to be submitted monthly. VAT return submissions and VAT payments should be made electronically via the National Revenue Agency website. The deadline for filing VAT returns is the 14th day of the month following the reporting period.
Failing to meet the Bulgarian VAT filing and payment deadlines can result in penalties. Fines of BGN 500 to BGN 10,000 may be imposed for missed returns, while late payments incur statutory interest at the Bulgarian National Bank base rate plus 10 percentage points a year.
Bulgarian Intrastat declarations
Intrastat declarations in Bulgaria are required for EU traders who reach a certain threshold in goods movement to or from other EU countries. For 2026, the Intrastat thresholds in Bulgaria are about €900,000 for arrivals and about €1.15 million for dispatches (BGN 1,760,000 and BGN 2,250,000). Declarations are due by the 14th day of the month following the reporting period. Businesses failing to submit an Intrastat return could face fines of up to BGN 5,000.
Reverse charge in Bulgaria
The reverse charge mechanism in Bulgaria applies to certain goods and services, shifting the VAT liability from the supplier to the recipient. This mechanism is often used in transactions involving foreign businesses to simplify VAT reporting.
E-invoicing and digital reporting in Bulgaria
E-invoicing is not yet mandatory for B2B sales in Bulgaria. A draft law would make structured e-invoices compulsory for domestic B2B sales from 1 January 2028.
- B2G: since 2019, public bodies must accept e-invoices to the EN 16931 standard (EY tracker).
- Draft law: the Ministry of Finance published a VAT Act amendment for public consultation until 23 October 2026. An invoice would count as issued only after the National Revenue Agency (NRA) system gives it a unique code. Penalties would start on 1 July 2028.
- Who is covered: suppliers established in Bulgaria. Intra-EU supplies and VAT-registered sellers not established in Bulgaria would generally be excluded.
- SAF-T: large companies started filing SAF-T in 2026. Smaller groups follow in waves until 2030 (PwC).
The EU's VAT in the Digital Age (ViDA) package adds digital reporting for intra-EU trade from July 2030.
How do non-resident businesses register for VAT in Bulgaria?
A foreign business must register before its first taxable supply in Bulgaria. There is no turnover threshold for non-residents.
- Get a Bulgarian identification code (UIC/BULSTAT) from the NRA first.
- File the VAT registration application with the NRA regional directorate.
- Attach a recent company register extract and a tax residence certificate, apostilled and translated into Bulgarian, plus a notarised power of attorney if an agent files.
- Non-EU businesses usually register through an accredited representative under a notarised contract. EU businesses can register directly (Ruskov & Colleagues).
- Since 2026, the NRA must complete a registration within 7 days, down from 14.
Key VAT deadlines in Bulgaria
- VAT return and payment: 14th day of the following month.
- Intrastat: 14th day of the following month (NRA).
- Registration after passing €51,130: within 7 days.
- Invoices: within 5 days of the tax point.
Frequently asked questions
What is the VAT rate in Bulgaria?
The standard Bulgarian VAT rate is 20%, with a reduced rate of 9% for hotel accommodation, books, periodicals and baby food. A 0% VAT rate applies to intra-EU supplies and international passenger transport.
When do I need to register for VAT in Bulgaria?
Resident businesses must register once their turnover exceeds €51,130 in the current or previous calendar year. The application is due within 7 days. Non-resident businesses have no threshold and must register immediately. The EU-wide distance selling threshold of €10,000 also applies.
How do I register for VAT in Bulgaria?
Businesses can apply via the Bulgarian National Revenue Agency (NRA) website. Non-resident and distance-selling businesses must submit applications to the main tax office in Sofia. The process typically takes around two weeks.
Do foreign businesses need a fiscal representative in Bulgaria?
Yes. Non-EU businesses must appoint a fiscal representative who is jointly liable for ensuring full VAT compliance in Bulgaria.
How often must VAT returns be filed in Bulgaria?
All businesses must file monthly VAT returns, submitted electronically via the NRA portal. Returns and payments are due by the 14th day of the following month.
Are Intrastat declarations required in Bulgaria?
Yes. Intrastat filings are mandatory in 2026 for businesses exceeding about €900,000 for arrivals or about €1.15 million for dispatches, and are due by the 14th of the following month.
