VAT registration in Bulgaria: threshold, deadline, and what changes
The compulsory VAT registration threshold in Bulgaria is EUR 51,130 of taxable turnover, measured within the calendar year. The application is due within 7 days of the day the threshold is crossed, and registration takes effect the day after crossing — not on the date of the act. The standard rate is 20%.
Turnover is counted per calendar year
From 2026 turnover is measured within the calendar year and resets each 1 January, under the new Art. 168в of the VAT Act, which counts a broader set of components than the old wording. This replaces the previous rolling twelve-month window, and it is why a company that was close to the threshold in the autumn starts again from zero.
The proposal to raise the threshold to BGN 166,000 was rejected in Parliament. The figure in force is EUR 51,130.
Seven days, and no month-end grace
The application is due within 7 days of the day the threshold is crossed, and registration takes effect the following day. The old mechanism, where everything waited for the end of the month, no longer exists. Invoices issued between crossing the threshold and receiving the registration act must be issued or corrected with VAT within 5 days of receiving that act.
Rates
| Rate | Applies to |
|---|---|
| 20% | Standard rate — anything not listed explicitly elsewhere |
| 9% | Hotel and similar accommodation |
| 9% | Books and periodicals, printed and electronic (excluding wholly advertising or video/audio editions) |
| 9% | Baby food and baby hygiene products |
The 9% rate for restaurants and catering ended on 31 December 2024; 20% applies from 1 January 2025. Sports facilities and the tour operator margin left the 9% band on 30 June 2024.
Two thresholds that are not this one
EUR 10,000 — the EU-wide distance-selling threshold (OSS). A shop below EUR 51,130 of domestic turnover can still owe VAT in the customer's country above this.
EUR 100,000 — the ceiling of the EU small-enterprise scheme (Chapter 21б). It allows exemption in other member states under an "-EX" suffixed identification number, and requires staying both below EUR 100,000 EU-wide and below each destination country's own national threshold.
What changes immediately after registration
- A VAT return with purchase and sales ledgers by the 14th of the following month, every month, including months with no transactions at all.
- A VIES return on supplies to EU businesses, also by the 14th.
- Every invoice must carry a VAT number and the correct rate.
- Input tax recovery begins — including, subject to conditions, on assets held before registration.
This is general information, not tax advice for your situation. Check every document you file.