When do you have to register for VAT in Bulgaria?

VAT is one of the first questions new owners ask, and one where the rules changed recently. From 1 January 2026 Bulgaria uses a euro threshold and a calendar-year test.

The turnover threshold

A company established in Bulgaria must register for VAT when its taxable turnover exceeds €51,130 in the current calendar year or exceeded it in the previous one. The application has to be filed within 7 days of going over the threshold. The standard VAT rate is 20%.

When turnover does not matter

Some situations require VAT registration regardless of how much you sell. The most common ones for international businesses are:

receiving services from suppliers in other EU countries, such as software, consulting or advertising;
buying goods from other EU countries above the annual limit for intra-community acquisitions;
providing certain services to business clients in other EU countries.

In these cases you may need a VAT number from the very first transaction, so it is worth checking before you sign your first contracts.

Registering voluntarily

A company below the threshold can still register voluntarily. It often makes sense when your clients are VAT-registered businesses, when you have significant purchases with VAT that you want to recover, or when a VAT number helps you look established to EU partners. The trade-off is monthly VAT returns and stricter invoicing.

What registration means in practice

A VAT return and purchase and sales ledgers every month, by the 14th of the following month.
VIES reports for supplies to other EU countries.
Correct VAT on every invoice you issue.

The short version

Check the €51,130 threshold, but do not rely on it alone. If you work with EU suppliers or clients, ask about VAT before your first invoice. A ten-minute check at the start is much cheaper than fixing a missed registration later.

This article is general information based on the rules in force in October 2026. It is not tax or legal advice for your specific situation.