VAT Atlas · entry № 03 · current as of April 2026
🇧🇬
Republic of
Bulgaria
Member of EU · Bulgarian lev · code BGStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Bulgaria.
Standard rate
20%
Reduced 9% hotels, restaurants, baby food, diapers
Zero-rated 0% exports, intra-EU supplies
Threshold 100 000 BGN ~€51,000
Filing Monthly
§ Invoicing rules what you need to know
Tax authority National Revenue Agency (NRA / НАП)
Invoice language Bulgarian
Reverse charge Reverse charge applies to intra-EU B2B services, supplies of waste and scrap, and grain/cereal trade. Domestic reverse charge for construction services of immovable property.
Digital services B2C digital services to Bulgarian consumers are taxed at 20%. Non-EU providers must register via the non-Union OSS scheme.
Penalties Failure to issue an invoice carries a penalty of BGN 500–2,000 per violation. Late VAT filing incurs fines of BGN 500–10,000.
Invoice requirements
- Sequential invoice numbering required (10-digit numbers)
- Seller and buyer names, addresses, and VAT IDs must be shown
- Invoice must be issued within 5 days of the taxable event
- Amounts must be shown in Bulgarian lev (BGN)
- Invoices must be stored for 5 years
Frequently Asked Questions
What is the standard VAT rate in Bulgaria?
The standard VAT rate in Bulgaria is 20%.
What are the reduced VAT rates in Bulgaria?
9% (Reduced): applies to hotels, restaurants, baby food, diapers.
What is the VAT registration threshold in Bulgaria?
The VAT registration threshold in Bulgaria is 100 000 BGN. ~€51,000
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