CountryBulgaria
EU Member StateYes
VAT TermДДС
Standard rate of VAT20%
Reduced rates9%
VAT identification number formatBG 123456789 for established companies BG 1234567890 for non-established companies
VAT registration limit established businessesBGN 50,000
VAT registration limit non-established businessesBGN 50,000
VAT registration limit distance salesBGN 70,000
VAT return periodsMonthly
Annual returnsNo
Intrastat thresholds: dispatches and arrivalsBGN 280,000 for dispatches and BGN 460,000 for arrivals
EC Sales Lists frequencyMonthly
EC purchase listsNo
Other reporting requirementsNo
VAT recovery by non-established non-EU businessesOnly allowed to applicants of non-EU countries with which a reciprocity agreement exist.
Expenses on which VAT is not recoverableIn general the VAT incurred on goods and services intended to exempt activities and entertainment activities cannot be reclaimed. For full detail on non-recoverable items please contact Accordance.
Reverse ChargeThe reverse charge mechanism applies to the majority of cross border services.
Extended reverse chargeIf a non-established business supplies services to a customer in Bulgaria who is registered for VAT in Bulgaria then the customer is responsible for accounting for VAT under the reverse charge. Please contact us if you would like details of how the extended reverse charge applies in Bulgaria.
Fiscal representative required for non-EU businessesA business established in a country outside the EU that has not entered into an agreement for mutual assistance with Bulgaria must appoint a tax representative to register for VAT in Bulgaria.
Use and enjoyment rulesUse and enjoyment rules have not been implemented in Bulgaria except for telecommunications, radio and television services.
Local addressAccordance
Statute of limitationsRecovery of VAT by the tax authorities: The period is 5 years. Deduction and refund of VAT: The period is 1 year for the deduction of VAT and 5 years for refund of VAT

This information is correct at the time of publishing (November 2018) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.

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