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Bulgaria
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
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