Bulgaria VAT Registration Guide – 2026 Rules & Process
VAT registration in Bulgaria is straightforward and highly beneficial for businesses selling to the EU. Standard rate 20%, but 0% on many intra-EU B2B services – perfect for freelancers, SaaS, consultants, and e-commerce.
VAT Thresholds & When You Must Register (2026)
- Compulsory registration: Taxable turnover > BGN 100,000 (~€51,100) in the last 12 months
- Intra-EU acquisitions: Register immediately if value > BGN 20,000 (~€10,200) per year
- Distance sales to EU consumers: Register if > €10,000 EU-wide threshold (One-Stop-Shop / OSS usually simpler)
Benefits of Voluntary VAT Registration
Most foreign-owned Bulgarian companies register voluntarily – even with low turnover.
- Reclaim input VAT on expenses (laptops, software, advertising, travel)
- Charge 0% VAT on B2B services to EU clients (reverse charge applies)
- Avoid 20% Bulgarian VAT on local purchases by passing it on
- Professional appearance to EU customers
Step-by-Step VAT Registration Process
- Register your company first (or use existing one)
- Prepare application form + supporting docs (Articles, UIC, bank details, estimated turnover)
- Submit via electronic signature or through consultant/lawyer
- Receive VAT number (BG + 9–10 digits) usually within 3–14 days
- Register for VIES (intra-EU validation) – automatic
- Start filing monthly/quarterly VAT returns (even if zero)
Costs & Our Service
Our fee: €300 one-time (includes preparation, submission, VIES activation)
Government fee: usually none for voluntary registration.
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Frequently Asked Questions
BGN 100,000 (~€51,100) taxable turnover in the last 12 months for compulsory registration.
Yes – especially if selling services to EU businesses (0% VAT) or buying equipment (input VAT reclaim).
No government fee for voluntary registration. Our service fee €300 includes everything.
Yes – for B2B services, 0% VAT + reverse charge. Client handles local VAT.
Monthly if turnover high; quarterly for most small/medium companies. Zero returns still required.