VAT Registration in Bulgaria

VAT Registration in Bulgaria

Quick answer: VAT registration is mandatory when your taxable turnover exceeds 51 130 EUR in the current calendar year. It can also be voluntary — beneficial for B2B businesses as it enables input VAT deduction. The standard VAT rate is 20%.

When Is It Mandatory?

VAT registration becomes mandatory in the following cases:

• Turnover threshold — when your taxable turnover exceeds 51 130 EUR in the current calendar year
• Intra-EU acquisitions — when intra-community acquisitions exceed 10 226 EUR
• Art. 97a services — when receiving services from EU suppliers (reverse charge)
• Distance selling — when selling goods to consumers in other EU countries above the EU-wide threshold

Types of Registration

Mandatory (Art. 96 VATA)

Triggered automatically when you reach the turnover threshold. You must file for registration within 7 days.

Voluntary (Art. 100 VATA)

Any company can register voluntarily at any time. Benefits:

• Input VAT deduction on business purchases
• Preferred B2B partner — VAT-registered companies are preferred by corporate clients
• EU trade — required for intra-community supplies

Art. 97a Registration

Required when receiving services from EU suppliers. This is a simplified registration — you only charge VAT on received services, not on your own supplies.

Procedure

1. Prepare application and supporting documents
2. Submit to the National Revenue Agency (NRA)
3. NRA processes within 7 days (may request an audit)
4. Receive VAT registration certificate and VAT number