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VAT Registration Guide

VAT Registration in Bulgaria

Everything you need to know about Bulgaria VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

20%
Standard VAT Rate
2–4 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
BGN
Currency

Bulgaria VAT Overview

Bulgaria administers VAT through the National Revenue Agency (NRA). The standard rate is 20%, with reduced rates of 9%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Bulgaria. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Bulgaria warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Bulgaria customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Bulgaria

Local representative (tax agent) required for non-EU companies.

Filing Requirements

Filing Frequency
→Monthly
Intrastat Thresholds
Arrivals€1,120,000
Dispatches€1,900,000
VAT Number Format
BG + 9-10 digits (e.g. BG123456789)

Key Rules in Bulgaria

•BGN pegged to EUR — predictable FX
•Planned eurozone entry (target 2026)
•Monthly VAT filing for all registered businesses
•Local representative required for non-EU companies
•Low cost base — growing manufacturing and outsourcing

Penalties for Non-Compliance

Late Filing
5–25% of tax due
Late Payment
Base interest rate + 10%

FAQ — Bulgaria VAT

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