VAT in Bulgaria
The two primary Bulgarian laws governing indirect taxation are the VAT Law of August 4, 2006, and the VAT Regulations of September 15, 2006. These laws are in accordance with the legislation of the European Union, which governs indirect taxation.
The Bulgarian VAT is overseen by the National Revenue Agency (NRA). This organization, either independently or upon the request of a taxable entity, provides non-legally-binding interpretive tax guidelines relating to the implementation of tax laws. All such circulars, advisory content, and clarifications can be found on the NRA’s website. However, as these interpretations of tax laws provided by the NRA are not legally enforceable, they should be used only for guidance and advisory purposes by taxpayers.
Everything related to VAT in Bulgaria is included in our comprehensive guide below.
Selling in Bulgaria?
Scope of Taxation
In Bulgaria, VAT is applied to all transactions involving the supply of goods or services for a fee by a taxable person registered for VAT within the country, as well as to other transactions, such as intra-Community acquisitions. An intra-Community acquisition of goods, as defined in Article 13 of the Bulgarian VAT Law, refers to the acquisition of ownership rights and any other rights associated with disposing of goods as an owner, provided that the goods are transported or dispatched from another EU member state to Bulgaria and the supplier is a taxable person registered for VAT in another EU member state.
The following transactions are subject to VAT in Bulgaria:
- Transactions that involve the supply of goods or services for consideration within Bulgaria. The term “goods” refers to both movable and immovable objects, including electricity, gas, water, heat, refrigeration, and standard software. “Services” are anything of value other than goods, circulating money, and foreign currency used as legal tender.
- Intra-Community acquisitions of goods that have their place of supply in Bulgaria, provided that they are made by a person registered for VAT or by a person who is obligated to register for VAT.
- Intra-Community acquisitions of new vehicles that have their place of supply in Bulgaria.
- Intra-Community acquisitions of excise goods that have their place of supply in Bulgaria, provided that the recipient is either a taxable person or a non-taxable legal person who is not VAT-registered.
- Importation, which refers to the entry into the EU for consideration of goods that are not in free circulation in the EU, provided that the entry occurs in Bulgaria.
Download the Bulgarian VAT Guide
Bulgaria – General VAT information
| Tax authority | National revenue Agency |
| VAT in local language | Danŭk vŭrkhu dobavenata stoĭnost (DDS) |
| Currency | LEV (BGN) |
| VAT number format | BG + 9/10 characters |
| BG 123456789 (ten digits for non-residents, only nine for residents | |
| VAT rates
|
Standard 20%; Reduced 9%; |
| Zero-rated (0%) and exempt | |
| Thresholds | |
| Registration | |
| Established | BGN 100, 000 |
| Non-established | None |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | BGN 20,000 |
| VAT Group | Not Allowed |
| Voluntary Registration | Available – but for residents only |
| Intra-EU Dispatches | BGN 1, 000, 000 |
| Intra-EU Arrivals | BGN 700, 000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines | |
| VAT Returns | 14th of the month following the reporting month |
| Frequency | Monthly |
| European Sales Listing | 14th of the month following the reporting month |
| Intrastat | 14th of the month following the reporting month |
| Electronic Invoicing | Electronic invoicing is not compulsory in Bulgaria, businesses can choose to use it voluntarily. However, for transactions between businesses and the government (B2G), the use of electronic invoicing is mandatory, and all electronic invoices must be received and processed. |
Last Updated: 18/10/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax