Bulgaria Sales Tax VAT

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The standard VAT rate in Bulgaria is 20% the reduced rate is 9%.

If a company not established in Bulgaria is providing ‘taxable supplies’ of goods or services in Bulgaria, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Bulgaria assess their compliance obligations and register prior to commencing taxable transactions if applicable.

  • VAT is payable on assets and services in Bulgaria as well as on imports into Bulgaria.
  • Exports from Bulgaria are exempt from VAT.
  • Income from financial services such as insurance and banking services are exempt from VAT. Legal advice is also exempt from VAT subject to the terms specified in law.
  • Every business that had a turnover in excess of BGL 50,000 in the previous 12 months must register with the VAT authorities.
  • A ‘VAT’ bank account must be opened that will be used for payments of VAT and receipt of refunds.

If you wish to apply for Sales Tax in Bulgaria, please register in the form below the reasons for needing sales tax VAT in Bulgaria or send us an email.