| Country |
Bulgaria |
| Currency |
BGN |
| EU Member State |
Yes |
| Standard VAT rate |
20% |
| Reduced VAT rate |
9% |
| VAT registration limit for established businesses |
50000 BGN |
| VAT registration limit non-established businesses |
50000 BGN |
| VAT registration limit for distance sales |
70000 BGN |
| VAT return filing periods |
Monthly |
| Annual returns |
No |
| Intrastat thresholds: dispatches and arrivals |
210,000 BGN for dispatches/ 360,000 BGN for arrivals |
| EC Sales Lists frequency |
Monthly |
| Additional reporting requirements |
No |
| VAT recovery by non-established non-EU businesses |
For applicants of non-EU countries with which a reciprocity agreement exist. |
| Reverse Charge |
Yes for the majority of cross border activity |
| Extended reverse charge |
If a non-established business supplies services to a customer in Bulgaria who is registered for VAT in Bulgaria then the customer is responsible for VAT under the reverse charge mechanism. |
| Fiscal representative required for non-EU businesses |
A business established outside the EU that has not agreed for mutual assistance with Bulgaria is required to appoint a VAT representative to register for VAT in Bulgaria |
| Statute of limitations |
Please call Essentia for specific limitations |
