Bulgarian VAT

Bulgaria first brought in Value Added Tax (VAT) in 1994.  Legislation for VAT in Bulgaria is contained within its Value Added Tax Act 2006 (Zakon za Danak varhu Dobawenata Stoinost). Bulgaria has integrated into its 2006 VAT Act, the VAT rules, Directives, created by the European Union, which Bulgaria joined in January 2007.

In Bulgaria, the authority responsible for the administration of VAT is the National Revenue Agency (NRA) which is overseen by the Bulgarian Ministry of Finance.

As with all EU countries, companies trading in Bulgaria and supplying taxable goods or services, must comply with Bulgarian legislation.  This includes the obligation to register for Bulgarian VAT, comply with the VAT rules and complete regular Bulgarian VAT returns and other declarations.

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 Should you register for Bulgarian VAT?

A foreign, non-resident company which provides goods, and to a lesser extent services, may be required to register with the tax authorities as a Bulgarian tax payer.  Common situations where this is required include:

  • Importing goods into Bulgaria
  • Buying and selling goods within Bulgaria
  • Provision or acceptance of intra-community supplies, or receipt of goods as acquisitions from other EU states.
  • Sales to individual consumers over the internet, subject to the Bulgarian distance selling registration threshold.
  • Storing goods in a consignment warehouse in Bulgaria for supplies in Bulgaria of the rest of the EU.
  • Charging admission fees to live events or exhibitions in Bulgaria.
  • E-commerce transactions with Bulgarian consumers on the web.

Providers of electronic, broadcast or telecoms services to consumers in Bulgaria only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 28 member states.

If you would like to read details of the registration process, please see our Bulgarian VAT Registrations, which also gives details of the VAT registration thresholds.

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