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VAT Registration and VAT Returns in Bulgaria
VAT is where most Bulgarian compliance problems begin. The standard rate is 20%, returns are monthly rather than quarterly, and registration can be triggered by things that have nothing to do with your turnover — a single service bought from a supplier in another EU country can be enough.
When registration becomes mandatory
The main trigger is taxable turnover over the rolling twelve-month threshold, at which point you must apply within days, not weeks. But several other triggers exist and catch foreign owners regularly: receiving services from EU suppliers, supplying services to EU businesses, distance selling above the EU-wide threshold, and acquiring goods from other member states above the acquisition limit.
A company invoicing a single consultancy client in Germany, or paying for advertising from an EU platform, can fall into a registration obligation while its Bulgarian turnover is still near zero. We check your actual transaction flows rather than only your revenue line.
Voluntary registration — often the better commercial decision
You can register voluntarily at any turnover level. For B2B companies this is usually advantageous: you reclaim input VAT on your costs, your EU clients treat your invoices under the reverse charge without friction, and you avoid the scramble of a mandatory registration mid-quarter.
For B2C businesses selling to Bulgarian consumers, voluntary registration means adding 20% to your prices. That is a pricing decision, not an accounting one, and we will tell you plainly when registering early would cost you money.
Living with monthly filings
Once registered you file a VAT return with purchase and sales ledgers every month, generally by the 14th of the following month, plus a VIES declaration where you have intra-EU B2B supplies. Intrastat reporting applies above the goods-movement thresholds.
VAT refunds are recoverable but scrutinised. A refund claim is one of the most reliable ways to attract a tax office inspection, so the underlying documentation has to be right before the claim is filed — not reconstructed afterwards.
Frequently asked questions
What is the VAT registration threshold in Bulgaria?
Mandatory registration is triggered by taxable turnover over the statutory rolling twelve-month threshold, now expressed in euro following the January 2026 changeover. Because the threshold is periodically revised, we confirm the figure applicable to your period before advising — and note that several non-turnover triggers can force registration well below it.
How often are VAT returns filed in Bulgaria?
Monthly. There is no quarterly regime. The return, together with the purchase and sales ledgers, is generally due by the 14th of the following month.
Should I register for VAT voluntarily?
If you sell B2B, usually yes — you recover input VAT and your EU clients handle your invoices cleanly under the reverse charge. If you sell to Bulgarian consumers, voluntary registration adds 20% to your prices, so it is a pricing decision that should be modelled first.
What is the VAT rate in Bulgaria?
The standard rate is 20%. A reduced rate applies to certain categories such as hotel accommodation and books. Intra-EU B2B supplies of services are generally outside the scope of Bulgarian VAT under the reverse charge.
Related services
Accounting & bookkeeping
Monthly bookkeeping, ledgers and statutory reporting — handled in English, on a fixed fee.
Corporate tax
Annual returns, advance instalments and planning around the 10% flat corporate rate.
SAF-T reporting
Get your ledger structured and ready before your company falls into scope.
Free consultation
Questions about vat registration & filings?
Book a free 30-minute call. We will look at your situation, tell you what is required and what it costs. No obligation, and no pitch if you do not need us.
30 minutes · English and Bulgarian spoken · no obligation