Reference · 2026
Bulgaria VAT registration in 2026
Every trigger that forces a Bulgarian company to register, the deadlines attached to each one, what the application actually involves, the monthly filing rhythm afterwards, and the mistakes that cost non-resident owners the most money.
- Threshold
- BGN 100,000
- Standard rate
- 20%
- Returns due
- 14th monthly
What triggers registration
Any one of these creates an obligation on its own. Most new companies hit an intra-EU trigger long before they get near the turnover threshold.
| Trigger | Threshold | Filing deadline |
|---|---|---|
| Domestic turnoverTaxable turnover is measured over any rolling twelve consecutive months, not the calendar year. If you reach the figure mid-month you can register within 7 days of that date instead of waiting. | BGN 100,000 (EUR 51,129) | 7 days from the end of the month the threshold is crossed |
| Intra-EU services receivedBuying advertising, software or consultancy from another EU business forces a special Article 97a registration even at tiny amounts. This is the trap that catches almost every new EOOD running Meta or Google ads. | First euro | 7 days before the service is received |
| Intra-EU services suppliedInvoicing a VAT-registered business in another member state under the reverse charge also requires Article 97a registration and monthly VIES reporting. | First euro | 7 days before the first invoice |
| Distance sales to EU consumersOnce total B2C sales of goods and digital services into other member states pass EUR 10,000 in a year, you charge the customer's local rate or register for One Stop Shop. | EUR 10,000 across the EU | 7 days from crossing |
| Intra-EU acquisition of goodsBuying stock or equipment from EU suppliers past this level triggers registration even where you make no taxable supplies yourself. | BGN 20,000 | 7 days before the acquisition that crosses it |
| VoluntaryMost B2B service companies register on day one to reclaim input VAT and to look credible to EU clients who expect a valid VIES number. | None | Any time |
Rates and treatments
| Rate | Applies to | Notes |
|---|---|---|
| 20% | Standard rate | Nearly all goods and services supplied inside Bulgaria. |
| 9% | Hotel accommodation | Organised tourist accommodation and certain related supplies. |
| 0% | Intra-EU and export supplies | Zero-rated with the right to deduct input VAT, subject to proof of transport and a valid customer VAT number. |
| Reverse charge | B2B services across borders | The customer accounts for VAT in their own country; you invoice without Bulgarian VAT and quote the reverse charge. |
How the application works
1. Confirm which registration you need
Full registration under Article 100 gives a normal BG VAT number with the right to deduct input VAT. Article 97a registration is restricted: you must self-charge VAT on cross-border services but cannot reclaim VAT on domestic purchases. Choosing the restricted one by accident is expensive.
2. Prepare the evidence pack
The National Revenue Agency asks for a turnover reference, contracts or invoices supporting the activity, proof of the registered address, and details of the manager. For voluntary registration they may also ask how the business intends to generate taxable supplies.
3. File the application electronically
The application is filed with an electronic signature through the NRA portal, usually by your accountant under a power of attorney. There is no state fee.
4. Inspection and decision
The NRA reviews and, in most cases for a non-resident-owned company, carries out a short verification of the address and activity. The decision is issued within 7 days of the inspection, so plan on roughly 10 to 14 days end to end.
5. Start invoicing with VAT
From the registration date your invoices must show the VAT number and the applicable rate or reverse charge wording. Input VAT on qualifying pre-registration assets and services can sometimes be recovered, so tell your accountant what you bought before the date.
Life after registration
Monthly, by the 14th
VAT return plus sales and purchase ledgers
Filed electronically for the previous month, with any VAT payable settled by the same date. Nil returns are still required.
Monthly, by the 14th
VIES declaration
Required whenever you made intra-EU supplies of goods or reverse-charge services in the month.
Monthly, by the 14th
Intrastat
Only once your intra-EU arrivals or dispatches of goods pass the annual thresholds set each year.
Quarterly
OSS return
For B2C digital services and distance sales declared through the One Stop Shop, filed by the end of the month following the quarter.
Six mistakes that cost real money
- Running EU ads before registering. A single Meta or Google invoice from Ireland creates an Article 97a obligation, and the NRA finds it because the supplier reports the transaction in VIES.
- Assuming the threshold resets in January. It is a rolling twelve-month test, so a strong December can push you over based on the previous eleven months.
- Registering under Article 97a when full registration was wanted. You then charge VAT on cross-border purchases without being able to deduct input VAT on Bulgarian costs.
- Not validating client VAT numbers in VIES before zero-rating. If the number is invalid on the invoice date, the supply becomes taxable in Bulgaria and the VAT comes out of your margin.
- Missing the 14th. Late filing penalties start at BGN 500 and late registration can mean VAT assessed on all supplies made while unregistered, plus interest.
- Deregistering too casually. Deregistration triggers a deemed supply and output VAT on assets still on the balance sheet for which VAT was deducted.
Frequently asked questions
What is the VAT registration threshold in Bulgaria for 2026?
BGN 100,000 (about EUR 51,129) of taxable turnover over any rolling twelve consecutive months. The application must be filed within 7 days of the end of the month in which the threshold is reached, or within 7 days of the date it is reached if you prefer not to wait.
Do I need a Bulgarian VAT number if all my clients are abroad?
Usually yes. Supplying reverse-charge services to VAT-registered businesses in other EU states requires Article 97a registration from the first invoice, and buying such services from EU suppliers does the same. Clients outside the EU do not create the obligation by themselves, but EU purchases often do.
How long does VAT registration take?
Plan on 10 to 14 days. The National Revenue Agency issues its decision within 7 days of the verification step, and the verification itself is usually scheduled within the first week after filing.
Should I register voluntarily on day one?
If you sell B2B inside the EU, almost always. You reclaim input VAT on Bulgarian costs, your VIES number appears valid to clients, and you avoid the risk of crossing a trigger unnoticed. If you sell to Bulgarian consumers, registering early adds 20% to your prices and may be worth delaying.
What is the penalty for registering late?
The NRA can assess the VAT you should have charged on all supplies made from the date the obligation arose, with interest, plus a fine that starts at BGN 500 and scales with the amounts involved. The VAT is usually unrecoverable from clients after the fact.
Can I use One Stop Shop instead of registering in each country?
Yes. For B2C digital services and distance sales of goods to EU consumers, the Union OSS scheme lets you declare all member-state VAT on one quarterly Bulgarian return instead of registering locally in each country.
How often are VAT returns filed?
Monthly. The return, the sales and purchase ledgers and, where relevant, the VIES declaration are all due by the 14th of the following month, including for months with no activity.
Not sure which VAT registration you need?
Tell us who you invoice and what you buy, and we will confirm whether full or Article 97a registration applies, then handle the filing and the monthly returns.
Related references
- Annual filing calendar 2026 - every other deadline your company has to hit.
- Accounting and bookkeeping fees - what monthly VAT filing adds to the bill.
- Bulgaria tax facts 2026 - headline rates in one citable page.
- Payroll and employer costs - the other recurring monthly filing set.
- Business bank account - the account VAT payments are made from.
- Tax calculator - model corporate tax and dividends on your own numbers.