VAT registration and monthly VAT returns in Bulgaria
From 2026 the threshold is €51,130 per calendar year, and you must apply within 7 days of crossing it. We monitor your turnover, register you on time and file every monthly return.
2026 figures and deadlines
What's included
Threshold monitoring
We check turnover every month and warn you before registration becomes mandatory — including after a single large sale.
Registration
We prepare and file the application on time and check the invoices issued after the registration date.
VAT ledgers and returns
Purchase and sales ledgers and the monthly VAT return by the 14th, with the amount to pay.
EU transactions and VIES
Intra-EU supplies and acquisitions, services to foreign clients, VIES returns and the OSS scheme.
VAT refunds
Supporting documents and follow-up on refund claims, including during a tax audit.
Deregistration
When turnover drops and it makes sense — with the correct input VAT adjustments.
How it works
Turnover check
What counts towards taxable turnover and how much headroom you have.
Decision
Mandatory or voluntary registration, prices with or without VAT, impact on clients.
Application and set-up
Filed on time; invoicing updated from the registration date.
Monthly cycle
Ledgers, VAT return and payment by the 14th of the following month.
Frequently asked questions
When must I register for VAT in Bulgaria?
When your taxable turnover for the current calendar year exceeds €51,130. From 2026 some exempt supplies also count — financial and insurance services and exempt real-estate supplies. Sales of your own fixed assets and incidental supplies do not. Check quickly with our VAT threshold checker.
What is the deadline?
The application is due within 7 days of the day the threshold is exceeded, and registration takes effect from the following day — regardless of when the NRA issues its decision. Track turnover daily, especially before a large one-off sale.
Is voluntary VAT registration worth it?
Often yes — if your clients are VAT-registered businesses, if you export or if you are making large investments that carry VAT. If you sell mainly to consumers, registration effectively makes your product 20% more expensive or cuts your margin. We model the effect for you.
What is the new EU SME scheme?
From 2026 small businesses with EU-wide turnover under €100,000 can apply the VAT exemption in other member states without registering in each of them. They use an identification number with the suffix 'EX' and file quarterly reports.
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