VAT Registration in Bulgaria - Procedure and Support

Most supplies in Bulgaria are liable to VAT, and tax liable individuals and companies must register for VAT at the competent authorities. Our Bulgarian lawyers can help you apply for VAT registration.

Quick Facts
We offer VAT registration services	Yes
Standard rate	20%
Lower rates	9% on hotel accommodation, books and periodicals, baby food and hygiene products
Who needs VAT registration	– local companies supplying VAT-taxable goods and services, – foreign companies, – natural persons involved in intra-Community VAT-taxable sale or purchase of goods/services
Time frame for registration	Approx. 2 weeks
VAT for real estate transactions	– sale of buildings older than 5 years (from the use permit) is exempt from VAT, – new buildings and building land sold by VAT-registered sellers are subject to the standard rate
Exemptions available	– sales of buildings older than 5 years, – intra-Community transport, – international transport
Period for filing	Monthly
VAT returns support	Yes
VAT refund	– for non-EU citizens buying goods and services, – for EU-based companies
Local tax agent required	Yes, for non-EU companies
Who collects the VAT	The company selling the VAT-taxable goods or services
Documents for VAT registration	– Declaration of taxable income, – company's Articles of Association, – Trade Register extract
VAT number format	Country code BG followed by a 9 or 10-digit number
VAT de-registration situations	– company dissolution, – the company no longer meets the annual turnover threshold for registration

Who is required to register for VAT in Bulgaria?

Bulgarian companies that have a taxable turnover exceeding EUR 51,130 in the current or previous calendar year;
foreign companies before making their first VAT-taxable supply of goods or services in Bulgaria (no minimum threshold applies);
natural persons located in Bulgaria who receive services from foreign companies;
natural persons who offer services to clients in the European Union;
Bulgarian companies engaged in cross-border business-to-consumer supplies of goods or services to customers in other EU member states upon reaching a minimum turnover of EUR 10,000.

When must a foreign company apply for a VAT number in Bulgaria?

Certain situations that require a VAT registration in Bulgaria include:

bringing goods into Bulgaria;
storing products in a warehouse in Bulgaria as stock for resale for more than three months;
distance selling to private individuals in Bulgaria, like online retail;
selling items from Bulgaria to other EU countries during a 12-month period.

Here is also an infographic on this subject:

Is there a voluntary VAT registration procedure in Bulgaria?

Yes, voluntary registration with the National Revenue Agency is also accepted.

What is the VAT registration period for a Bulgarian company?

Such a company must submit the registration application within 7 days from exceeding the threshold.

How long does it take to obtain a VAT code in Bulgaria?

Once all the necessary paperwork has been gathered and sent to Bulgaria, the registration process for Bulgarian VAT takes approximately 2 weeks to complete.

The 2026 VAT registration procedure in Bulgaria can be completed online with the help of our law firm upon company incorporation. If you need assistance, you can count on us for various services.

Is VAT group registration available in Bulgaria?

No, each company must register separately.

What are the documents required to register a company for VAT in Bulgaria?

The following are required in the case of both Bulgarian and foreign companies:

the standard application form;
information about the company: name, legal form, registration country, legal address, details about the directors;
a description of the taxable activities and expected taxable turnover;
local address for VAT correspondence;
bank account number for VAT-related transactions.

Do foreign companies need to appoint a Bulgarian fiscal representative for VAT compliance?

Yes, however, the requirement applies to non-EU companies only.

What is the VAT format in Bulgaria?

Country code BG + 10 digits for natural persons;
Country code BG + 9 digits for companies.

If you need information on VAT regulations in Bulgaria for 2026, our lawyers can provide it to you. We also invite you to watch our video below:

What are the VAT compliance requirements in Bulgaria?

VAT payers must:

file monthly VAT returns;
charge and collect the tax at the applicable rates;
issue VAT-compliant invoices;
maintain VAT records, in accordance with the VAT Act;
pay the value added tax;
use the One-Stop Shop scheme for EU cross-border B2C supplies.

What are the 2026 VAT rates in Bulgaria?

20% standard rate – applicable to most goods and services in Bulgaria;
9% reduced rate – hotel accommodation, baby food and hygiene products, books and periodicals;
0% rate – for exports outside the EU, intra-Community supply of goods, international passenger transport.

Our lawyers are at your disposal if you want to apply for a VAT number. Also, as a foreign citizen, if you plan on moving here in order to run your business, you can rely on our immigration lawyers in Bulgaria. One of the ways through which you can move and obtain a residence permit in Bulgaria is by opening a company.

Contact our lawyers in Bulgaria for more details about VAT registration and requirements.