EU Member State
Standard VAT rate
Reduced VAT rate
VAT registration limit for established businesses
VAT registration limit non-established businesses
VAT registration limit for distance sales
VAT return filing periods
Intrastat thresholds: dispatches and arrivals
210,000 BGN for dispatches/ 360,000 BGN for arrivals
EC Sales Lists frequency
Additional reporting requirements
VAT recovery by non-established non-EU businesses
For applicants of non-EU countries with which a reciprocity agreement exist.
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
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