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 2024
- 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.
Bulgaria Tax Sources & Citations
- EN: Bulgaria Value Added Tax
- RU: НДС
- CN: 增值税
- Bulgaria Ministry of Finance (1)
- Ernst & Young global VAT tax study, Bulgaria (updated 2024)
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