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2024 Guide – VAT in Bulgaria

Appoint a fiscal representative in Bulgaria and make sure to be 100% VAT compliant

If you deal with companiesin Bulgaria, you may be able to claim a VAT refund.Bulgarian
Whether you’re a European or non-European company, establishing certain activities in Bulgaria may mean you need to register for VAT. You will need to appoint a tax representative to fulfil your VAT reporting obligations in Bulgaria.
We have put together for you the specific information on the VAT regulations in Bulgaria.

Basic information

EU membership
ISO codeBG
VAT introduced in Bulgaria1994
VAT name in BulgariaDanak varhu dobavenata stoinost (DDS)
VAT ID format in BulgariaBG999999999 / BG9999999999
Territories with special status in Bulgarian/a

VAT rates in Bulgaria

Standard VAT rate20 %
Reduced VAT rate (1)n/a
Reduced VAT rate (2)9 %
Super reduced VAT raten/a
VAT parking raten/a
Zero VAT rateoui

Thresholds triggering VAT reporting obligations in Bulgaria

Intrastat threshold at introduction700 000 BGN (+/-358 000€)
Intrastat threshold on dispatch1 000 000 BGN (+/-511 000 €)
Distance selling thresholdAs of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Bulgaria

Intrastat returnMensuelle selon seuil
EC Sales List (ESL) returnMensuelle
VAT returnsmonthly, quarterly depending on threshold/for certain services
Reporting currencyBGN

VAT-related penalties in Bulgaria

Failure to file a VAT returnPenalty of from BGN 500 (approximately EUR 255) to BGN 10,000 (approximately EUR 5,113)
Late payment of VATA penalty of 10% more than the standard late payment interest in Bulgaria applied to the VAT due
Failure to report ESL/DEBA fine of 500 BGN (approx. 255 EUR) to 10 000 BGN (approx. 5112 EUR) per ESL declaration.

Useful links on VAT in Bulgaria

Tax Administration in BulgariaTax authorities
Ministry of Finance in BulgariaMinistry of Finance
Check a VAT number in BulgariaCheck a VAT number
EU VAT GuideEU VAT Guide
 
Need VAT assistance in Bulgaria? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Bulgaria subject to Bulgarian VAT, may be required to appoint a tax representative. Established in Bulgaria, the fiscal representative will fulfill the company’s VAT obligations to the Bulgarian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Bulgaria to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Bulgaria.
Intra-Community and Bulgarian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Bulgaria, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Bulgaria, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Bulgaria? Contact us now.

Bulgaria joined the European Union in 2007 and is still the poorest country in the EU.
The main sources of economic income and growth are the energy industry, mining, light industry and tourism.

Bulgarian VAT legislation is detailed in the Value Added Tax Act 2006 (Zakon za Danak varhu Dobawenata Stoinost).

Any person established in another Member State and not established in Bulgaria who makes taxable deliveries with installation or assembly is required to be register for VAT, unless the recipient is registered for VAT.

The VAT rates currently in force in Bulgaria are as follows:

  • Standard VAT rate: 20 %
  • Reduced VAT rate (1): n/a
  • Reduced VAT rate (2): 9 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate oui

Need a tax representative in Bulgaria? Contact us now.

Do you need a VAT fiscal representative in Bulgaria? Certain operations may require VAT registration and the filing of VAT returns in Bulgaria:

To check whether your activities give rise to VAT obligations in Bulgaria, use our VAT simulator .

Need a VAT tax representative in Bulgaria? Contact us now.

When do e-sellers need to register for a VAT number in Bulgaria?

In Bulgaria , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay VAT in Bulgaria via the One Stop Shop.
  • or when they hold a stock of goods in Bulgaria and must report the stock supply transactions.

What are the VAT obligations for e-traders in Bulgaria ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT rates in Bulgaria: standard rate (20 %), reduced rates 1 and 2 (n/a and 9 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Bulgaria.

Find out more:

Need a VAT tax representative in Bulgaria? Contact us now.

Why identify yourself to VAT in Bulgaria?

You may need a VAT number in Bulgaria to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.

Bulgarian VAT is named Danak varhu dobavenata stoinost (DDS)and the VAT numbers in Bulgaria have the following structure: BG999999999 / BG9999999999.

How do I get a VAT number in Bulgaria?

The administrations in charge of VAT in Bulgaria are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Bulgaria, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

To check if your activities require VAT identification in Bulgaria, use our VAT simulator or contact us.

Companies with a VAT number in Bulgariamust complete and file dVAT decl arations in Bulgaria detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the Bulgarian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Bulgaria:

  • Penalties for failure to file a VAT return in Bulgaria: Penalty of from BGN 500 (approximately EUR 255) to BGN 10,000 (approximately EUR 5,113)
  • Penalties for late payment of VAT in Bulgaria: A penalty of 10% more than the standard late payment interest in Bulgaria applied to the VAT due

Need VAT assistance in Bulgaria? Contact us now.

In addition to VAT returns, companies may be required to provide the Bulgarian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Bulgarian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    – Intrastat threshold at introduction in Bulgaria (700 000 BGN (+/-358 000€) excl.VAT per annum)
    – Intrastat threshold on dispatch in Bulgaria (1 000 000 BGN (+/-511 000 €) excl.VAT per annum).
    Failure to comply with the deadlines imposed by the Bulgarian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Bulgaria are for tax purposes.
    Failure to comply with the deadlines imposed by the Bulgarian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Bulgaria can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company is established within the European Union or not, is already registered for VAT in Bulgaria, or is obliged to register for VAT in Bulgaria. In this case, it must apply for a VAT refund via the periodic VAT return filed in Bulgaria, according to a periodicity: monthly, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Bulgaria and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Bulgaria. In this case, they must use the services of a fiscal representative to carry out what is required by the Bulgarian authorities on their behalf.
    > Learn more about our VAT recovery services.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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