VAT in Bulgaria 2026: Rates, €51,130 Threshold, Returns

Step by step

How to file a VAT return in Bulgaria

A Bulgarian business files a VAT return online each month with its sales and purchase ledgers and pays any VAT due by the 14th of the following month.

Prepare the ledgers

Prepare the sales and purchase ledgers for the monthly VAT return.
File the return

File the return and ledgers online by the 14th of the following month, even if the business had no sales.
Pay VAT due

Pay any VAT due by the same day the return is filed.
File a VIES return

If the business supplies to other EU countries, file a VIES return as well.

Rates

Rates
Rate	Applies to
20%	Most goods and services, including restaurants, bread and flour since 2025
9%	Hotel accommodation, books, newspapers and magazines, baby food and hygiene products
0%	Exports, supplies to VAT-registered businesses in other EU countries, international transport
Exempt	Financial, insurance, health, education and gambling services, residential rents to individuals, some land

Source: PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes; Deloitte: International Tax, Bulgaria Highlights 2026^1,3

Registration

Compulsory once taxable turnover in Bulgaria passes €51,130 in the current or previous calendar year; apply within 7 days.
Voluntary registration is possible at any turnover, but not backdated.
Buying services from abroad or goods from other EU countries above €10,000 a year can also require registration.
Foreign businesses supplying in Bulgaria must register before their first supply, unless they use the EU One Stop Shop or the customer accounts for the VAT. Non-EU businesses usually need an accredited representative.
Since 2026, small businesses can use the EU-wide small enterprise scheme for turnover up to €100,000 across the EU.

Source: PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes; Deloitte: International Tax, Bulgaria Highlights 2026; Smetni: Reverse charge VAT in Bulgaria in 2026^1,3,4

Returns and refunds

Returns are monthly, with the sales and purchase ledgers, filed online by the 14th of the following month, even if there were no sales. Tax due is paid by the same day.
Businesses supplying to other EU countries also file a VIES return.
Excess input VAT is first set against VAT due in the next months; what remains is refunded after a check, within 30 days for exporters and large investors and otherwise within two months and 30 days.
Businesses with turnover below €500,000 can opt for cash accounting.

Source: Ministry of Economy, Investments and Industry: VAT reporting and refund; PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes; Deloitte: International Tax, Bulgaria Highlights 2026^2,1,3

Reverse charge

The customer, not the supplier, accounts for the VAT on services from foreign suppliers (for example online advertising and software), on goods bought from other EU countries, and on some domestic supplies such as waste, scrap and gold. The customer issues a protocol within 15 days. Since 1 January 2026, foreign suppliers that install goods in Bulgaria must register and charge VAT themselves.⁴

Frequently Asked Questions

What VAT rates apply in Bulgaria?

Bulgaria’s standard VAT rate is 20%, while a 9% reduced rate applies to hotel accommodation, books, newspapers and magazines, baby food and hygiene products. A 0% rate applies to exports, supplies to VAT-registered businesses in other EU countries and international transport; financial, insurance, health, education and gambling services, residential rents to individuals and some land are exempt.

When must a business register for VAT in Bulgaria?

A business must register for VAT in Bulgaria when its taxable turnover there passes €51,130 in the current or previous calendar year, and it must apply within seven days. Registration may also be required when buying services from abroad or goods from other EU countries above €10,000 a year.

When are VAT returns and payments due in Bulgaria?

VAT returns in Bulgaria are filed online every month with the sales and purchase ledgers, by the 14th of the following month. Any VAT due must be paid by the same day, and a return is required even if the business had no sales.

How are VAT refunds handled in Bulgaria?

Excess input VAT in Bulgaria is first set against VAT due in the following months. Any remaining amount is refunded after a check within 30 days for exporters and large investors, or within two months and 30 days for other businesses.

How does the reverse charge work in Bulgaria?

Under Bulgaria’s reverse charge, the customer accounts for VAT on services from foreign suppliers, goods bought from other EU countries, and certain domestic supplies such as waste, scrap and gold. The customer must issue a protocol within 15 days; since 1 January 2026, foreign suppliers installing goods in Bulgaria must register and charge VAT themselves.

Can small businesses use the EU small enterprise scheme in Bulgaria?

Since 2026, small businesses in Bulgaria can use the EU-wide small enterprise scheme if their turnover across the EU is up to €100,000. The €100,000 limit applies across the EU, not only to turnover in Bulgaria.

Sources

Figures checked 13 October 2026. Prepared by InvestBulgaria for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.

VAT in Bulgaria