| Country | Bulgaria |
|---|---|
| EU Member State | Yes |
| VAT Term | ДДС |
| Standard rate of VAT | 20% |
| Reduced rates | 9% |
| VAT identification number format | BG 123456789 for established companies BG 1234567890 for non-established companies |
| VAT registration limit established businesses | BGN 50,000 |
| VAT registration limit non-established businesses | BGN 50,000 |
| VAT registration limit distance sales | BGN 70,000 |
| VAT return periods | Monthly |
| Annual returns | No |
| Intrastat thresholds: dispatches and arrivals | BGN 280,000 for dispatches and BGN 460,000 for arrivals |
| EC Sales Lists frequency | Monthly |
| EC purchase lists | No |
| Other reporting requirements | No |
| VAT recovery by non-established non-EU businesses | Only allowed to applicants of non-EU countries with which a reciprocity agreement exist. |
| Expenses on which VAT is not recoverable | In 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 Charge | The reverse charge mechanism applies to the majority of cross border services. |
| 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 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 businesses | A 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 rules | Use and enjoyment rules have not been implemented in Bulgaria except for telecommunications, radio and television services. |
| Local address | Accordance |
| Statute of limitations | Recovery 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 (January 2020) 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.