EU VAT registration - VAT in Bulgaria

General Information:

Value added tax was first introduced in Bulgaria in 1994. The VAT legislation in Bulgaria is contained in the Value Added Tax Act of 2006. (Zakon za Danak varhu Dobawenata Stoinost). Bulgaria has incorporated into its VAT Act of 2006, the provisions on VAT, the directives created by the European Union, to which Bulgaria acceded in January 2007. In Bulgaria, the authority responsible for administering VAT is the National Revenue Agency (NRA) supervised by the Bulgarian Ministry Finance.

As with all EU countries, companies trading in Bulgaria and supplying taxable goods or services must comply with Bulgarian legislation. This includes the obligation to register as Bulgarian VAT, comply with VAT regulations, and complete regular Bulgarian VAT returns and other returns.

VAT registration in Bulgaria for companies:

Foreign companies can register for VAT in Bulgaria without having to set up a local company, i.e. you can register as a non-resident. In Bulgaria, there is no VAT threshold for the registration of foreign entrepreneurs. However, the application for a VAT number must be submitted to the appropriate department. This also applies to situations where foreign companies carry out intra-Community supplies of goods. If you know that you need to register VAT in Bulgaria, do not hesitate and contact us and we will help you.

When is VAT registration in Bulgaria required?

⇒ imported goods sent to the European Union via Bulgaria;

⇒ purchase and sale of products in Bulgaria;

⇒ warehousing goods in Bulgaria;

⇒ sale of goods from Bulgaria to other EU countries;

⇒ sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Bulgaria;

⇒ own delivery of goods.

⇒ if the company is not a VAT payer but uses services in Bulgaria on a reverse charge basis.