BG Value-added tax (VAT) Rates Bulgaria — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 9%, 0% Lev (BGN)

Bulgaria's general VAT rate is 20%, with other rates including 9% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.minfin.bg) in Sofia.

In Bulgaria, there is a 9% reduced VAT rate on hotel accommodation and camping
.

Bulgaria is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Bulgaria's consumption tax is called the Value-added tax (VAT), locally known as Danak varhu dobavenata stoinost (DDS), which was introduced in April 1994.


Bulgaria VAT rates for 2017

Standard
20%
Reduced
9% for hotel accommodation
Other
Zero-rated and exempt

Bulgaria VAT number format

Businesses in Bulgaria that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is BG123456789 (BG + 9 digits).

BG1234567890 (BG + 10 digits)


Bulgaria VAT return periods

Businesses in Bulgaria that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Sofia. Bulgaria's VAT return periods are:

Monthly


Bulgaria Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Bulgaria are required to start collecting and remitting tax.

Registration
BGN50,000
Distance selling
BGN70,000
Intra-Community acquisitions
BGN20,000

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Bulgaria are required to collect taxes from the consumer.


Bulgaria VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Bulgaria VAT refund program, more info can be obtained from the Ministry of Finance.


BG Value-added tax (VAT) Rates Bulgaria Tax Sources & Citations

  • EN: Bulgaria Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Bulgaria's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Bulgaria tax information on this page is incorrect or out of date.
Citations:
  1. Bulgaria Ministry of Finance (http://www.minfin.bg)
  2. Ernst & Young global VAT tax study, Bulgaria (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/bg-bulgaria