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VAT in Bulgaria

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The two main Bulgarian statutes regulating indirect taxes are the Law on Value Added Tax of August 4, 2006 (the “Bulgarian VAT Law” or the “VAT Law”) and the Regulation for Implementation of the Law on Value Added Tax of September 15, 2006 (the “VAT Regulations”). They are both in line with EU regulations.

The National Revenue Agency (NRA) is in charge of Bulgarian VAT. On its own initiative or at the request of a taxable person, the NRA releases nonbinding interpretive tax circulars on the application of tax legislation. The NRA’s website contains all circulars, advisory materials, and explanations. Taxpayers can only rely on the NRA’s interpretations of tax legislation for advisory purposes because they are not legally binding.

Everything related to VAT in Bulgaria is included in our comprehensive guide below.

VAT-country-guide-Bulgaria

Selling in Bulgaria?

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Scope of Taxation

All supplies of goods or services made for consideration by a VAT-registered taxable person within Bulgaria are subject to VAT. If a taxable transaction occurs in the Republic of Bulgaria, encompassing the full land area, air space, and territorial waters under Bulgaria’s sovereign jurisdiction, it is subject to Bulgarian VAT. Bulgarian VAT laws apply to all maritime vessels flying the Bulgarian flag, as well as Bulgarian embassies and consulates around the world.

 

The following transactions are subject to VAT in Bulgaria:

 

  • Supplies of goods or services made within Bulgaria for consideration:

 -Goods: movable/immovable such as electricity, gas, water, heat, refrigeration, and software.

 -Services: everything that has a value other than goods, money in circulation and foreign currency used as legal tender. 

 

  • Intra-Community acquisition of goods, where the place of supply is in Bulgaria and made by a tax-registered person. 
  • Intra-Community acquisition of new vehicles, where the place of supply is in Bulgaria. 
  • Intra-Community acquisition of excise goods, where the place of supply is in Bulgaria and if the recipient is a taxable person or a nontaxable legal person who is not VAT-registered. 
  • Importation. 

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Bulgaria –  General VAT information

National Legislation  National Revenue Agency (NRA) 
VAT in local language  Danak varhu Dobawenata Stoinost 
VAT number format  

 

BG+9/10 digits 
BG123456789; BG1234567890 
VAT rates 

 

Standard 20%; Reduced 9% 
Zero-rated (0%) and exempt 
Frequency  Monthly 
Thresholds 

 

Registration   
  • Established 
BGN 50,000 – Approx. EUR 25,000 
  • Non-established 
None 
Intra-Community acquisitions  BGN 20,000 – Approx. EUR 10,000 
Intra-EU Distance sales and electronically supplied services to consumers (OSS)  EUR 10,000 
Recovery of VAT by non-established businesses  Yes 
Compliance Returns and Deadlines 

 

VAT Return  14th day of the calendar month following the end of the reported tax period 
Sales and Purchase Ledgers  14th day of the calendar month following the end of the reported tax period 
Intrastat  14th day of the calendar month following the end of the reported tax period 

 

Last Updated: 07/09/2022

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

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