Whether you’re a European or non-European company, establishing certain activities in Bulgaria may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Bulgaria.
If you deal with companies in Bulgaria, you may be able to claim a VAT refund. Bulgarian
Here you can find the specifics of VAT regulations in Bulgaria, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
Basic information | |
|---|---|
| EU membership | 2007 |
| ISO code | BG |
| VAT introduced in Bulgaria | 1994 |
| Nom de la TVA in Bulgaria | Danak varhu dobavenata stoinost (DDS) |
| VAT ID format in Bulgaria | BG999999999 / BG9999999999 |
| Territories with special status in Bulgaria | n/a |
VAT rates in Bulgaria | |
| Standard VAT rate | 20 % |
| Reduced VAT rate (1) | 9 % |
| Reduced VAT rate (2) | n/a |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | no |
Thresholds triggering VAT reporting obligations in Bulgaria | |
|---|---|
| Intrastat threshold at introduction | 700 000 BGN (+/-358 000€) |
| Intrastat threshold on dispatch | 1 000 000 BGN (+/-511 000 €) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Bulgaria |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly |
| VAT returns | monthly, quarterly depending on threshold/for certain services |
|---|---|
| Reporting currency | BGN |
VAT-related penalties in Bulgaria | |
| Failure to file a VAT return | Penalty of from BGN 500 (approximately EUR 255) to BGN 10,000 (approximately EUR 5,113) |
| Late payment of VAT | A penalty of 10% more than the standard late payment interest in Bulgaria applied to the VAT due |
| Failure to report ESL/DEB | A 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 Bulgaria | Tax authorities |
| Ministry of Finance in Bulgaria | Ministry of Finance |
| Check a VAT number in Bulgaria | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Les taux de TVA actuellement en vigueur in Bulgaria sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Bulgaria:
To check if your activities involve VAT obligations in Bulgaria, use our VAT simulator or contact us.
In Bulgaria , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
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. To check if your activities require VAT identification in Bulgaria, use our VAT simulator or contact us.
VAT Bulgarian is named Danak varhu dobavenata stoinost (DDS)and the VAT numbers in Bulgaria have the following structure: BG999999999 / BG9999999999.
The administrations in charge of in Bulgaria VAT are the following: Tax authorities, Ministry of Finance.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Bulgariayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Bulgaria must complete and submit VAT returns in Bulgaria detailing all taxable income (sales) and expenses (costs), with the following periodicity: 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:
In addition to VAT returns, companies may be required to provide the Bulgarian authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Bulgaria can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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