VAT registration in Bulgaria — when, why, and how

Bulgarian VAT registration is straightforward once you know which of the three paths you're on.

The three registration paths

1. Mandatory — turnover above 100,000 BGN (≈ €51,000) over any rolling 12-month period.
2. Voluntary — you can register at any turnover level, including before you've issued a single invoice.
3. Distance selling / EU B2C — separate rules and the OSS scheme apply.

For most foreign-owned Bulgarian companies, the right answer is voluntary registration from day one. Here's why.

Why register voluntarily

• EU B2B sales need a VIES-verified VAT number. Without one, you can't issue reverse-charge invoices to other EU businesses — and they'll refuse to engage.
• You recover input VAT. Without registration you pay 20% VAT on every Bulgarian supplier invoice and never see it again.
• Customer perception. A serious EU-facing business has a VAT number on day one.

The downsides are real but small: monthly VAT returns (we file these), intrastat reporting if you ship goods, and a 9-month wait before the first VAT refund (Bulgaria offsets refunds against future liabilities for the first 9 months).

Standard rates

Rate	Applies to
20%	Standard rate — most goods and services
9%	Hotels, certain books, some food categories
0%	EU B2B (reverse charge), exports, intra-EU acquisitions

The practical timeline

Step	Time
Submit registration application	Day 1
NRA review and approval	7–14 days
Bulgarian VAT number issued	Day 14
VIES verification	Day 14–21
First monthly return due	14th of the month following registration

Total: roughly 2–3 weeks from application to a fully VIES-verified number.

What you'll need

• Company UIC (issued at incorporation)
• Bank account details
• Director's signed application
• Expected turnover statement (for voluntary registrations)
• Description of business activity

Monthly obligations after registration

• VAT return filed monthly by the 14th of the following month
• VIES return for EU B2B sales
• Intrastat report if goods move across EU borders above the threshold
• Annual VAT recap with the corporate tax return

We handle all of this as part of our Complete Setup and Ongoing Support packages.

Common mistakes

• Waiting until the 100,000 BGN threshold to register. By then you've burned input VAT and lost EU B2B credibility.
• Forgetting VIES. Bulgarian VAT registration and EU VIES verification are technically separate steps — both are needed for EU B2B.
• Issuing invoices before the VAT number is live. Pre-registration invoices have to be reissued, which is painful.
• Missing the 14th deadline. Penalties start at 500 BGN and escalate.

Deregistration

You can deregister voluntarily after 24 months if turnover has stayed below the threshold. Most operators don't — once VIES is in place, you keep it.

Next steps

• Step-by-step OOD registration
• Bulgaria company registration overview
• Talk to our Varna desk