[responsive_menu_pro]

VAT in Bulgaria

We offer a comprehensive up to date guide

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.

VAT-country-guide-Bulgaria

Selling in Bulgaria?

We offer an end-to-end VAT Compliance package

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.

Interested in Bulgarian VAT news?

Subscribe to our Newsletter

Download the Bulgarian VAT Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

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

Contact GVC for your VAT Compliance in Bulgaria

download dac7 report

Free Download - DAC7 Report

New DAC7 reporting obligations for online platforms and marketplaces came into effect! Learn all about it in our DAC7 report

You have Successfully Subscribed!