VAT Registration in Bulgaria: What Companies Need in 2026

VAT registration in Bulgaria is how a company gets a Bulgarian VAT number, appears in the EU VIES system, and invoices clients across the single market. It is separate from company registration and from the 10% corporate tax. This guide covers when registration is mandatory, what the Bulgaria VAT registration threshold is in 2026, how EU VAT Bulgaria rules work for B2B sales, and what happens after you receive the number.

VAT vs company registration

Forming an EOOD or OOD puts the company on the Commercial Register. That does not automatically create a VAT number. Tax registration with the National Revenue Agency is one step; register for VAT in Bulgaria is another, and it depends on turnover and the type of supplies.

Many founders still need a VAT number early because they sell to EU businesses and must put a verifiable ID on invoices. Others wait until domestic turnover requires it. If the company does not exist yet, start with how to register a company in Bulgaria or our company formation packages (€1,700 / €2,000). Foreign businesses that need Bulgarian VAT without a local company should first read fiscal representation in Bulgaria.

VAT registration threshold in Bulgaria (2026)

From 1 January 2026, mandatory registration is tied to the calendar year:

• Taxable turnover above €51,130 in the same calendar year (1 January–31 December)
• Application within 7 days of the day you cross the threshold
• Registration effective from the following day

The old rolling 12-month test no longer applies. That makes the start of the year simpler to track, but a company with strong early sales can hit the line faster than under the previous method.

Voluntary registration remains available at any turnover. It is useful when your customers are VAT-registered businesses that reclaim the VAT you charge, or when you want to recover input VAT on setup costs sooner.

EU VAT (VIES) and cross-border sales

A Bulgarian VAT number that is listed in VIES lets EU customers check that the ID is valid. For many foreign-owned companies that is the real reason to register, not the domestic threshold.

Two points matter in practice:

• Supplies of services to businesses in other EU countries can require registration before the first supply, even below €51,130
• Qualifying intra-community B2B supplies can be invoiced at 0% VAT once both parties are correctly identified and the place-of-supply rules are met

Not every early EU registration is the same as full domestic registration with a right to deduct input VAT. The legal basis of the application matters. That is why activity and customer type should be clear before the file goes in.

VAT rates in Bulgaria

• 20% — standard rate on most domestic taxable supplies
• 9% — reduced rate on a short statutory list (including hotel accommodation)
• 0% — qualifying intra-EU B2B supplies, exports, and other exempt-with-right-to-deduct cases under the VAT Act

VAT is not a substitute for corporate tax. Profit is still taxed at 10%. The two systems run in parallel — see corporate tax in Bulgaria for the profit side.

How to get a VAT number in Bulgaria

1. Make sure the company is registered and has a UIC (EIK) — VAT comes after company formation, never before.
2. Decide the basis: mandatory (turnover above €51,130), early registration for EU B2B services, or voluntary registration.
3. File the VAT registration application with the National Revenue Agency, with the documents listed below.
4. Receive the VAT registration and the Bulgarian VAT number: “BG” followed by the company’s UIC.
5. Check that the number is visible in the European Commission’s VIES database before you invoice EU clients at 0%.

EU clients verify your VAT number in Bulgaria through VIES, so an active VIES listing matters as much as the registration itself. A foreign business that needs a Bulgarian VAT number without a Bulgarian company should read fiscal representation in Bulgaria instead.

Documents and practical steps

To complete VIES registration Bulgaria / domestic VAT registration, the company typically needs:

• Commercial Register extract and UIC (ЕИК)
• A legal registered address in Bulgaria
• A description of the activity and of expected customers (local, EU, or both)
• Manager and ownership details already on the register
• Bank or payment details once the company starts collecting and remitting VAT

After approval, the company receives a Bulgarian VAT ID and, where applicable, appears in VIES. From then on you charge the correct rate, issue compliant invoices, and file VAT returns on the schedule assigned by the tax office.

Cost of VAT registration

Standalone EU VAT (VIES) registration through our additional services is priced at €200. When the activity qualifies, VAT support is also built into turnkey company formation:

• €1,700 — in-person setup in Sofia
• €2,000 — remote setup

Ongoing VAT returns and bookkeeping are separate from the one-time registration fee. Answers on VIES and filings are also in the FAQ.

Who usually registers early

• Consultants and SaaS companies invoicing EU businesses
• Ecommerce sellers that need a verifiable EU VAT ID
• Trading companies buying from EU suppliers and reclaiming input VAT
• Groups that want the Bulgarian company ready for contracts before the threshold is reached

If you still need an IBAN to collect payments after the VAT number is issued, see business bank account in Bulgaria.

Common mistakes

• Assuming company registration includes a VAT number automatically
• Missing the 7-day filing window after crossing €51,130
• Using 0% on an invoice when the customer’s VAT ID is invalid or the place of supply is wrong
• Registering for EU services without checking whether that registration allows input VAT deduction
• Ignoring return deadlines after the number is issued

Common questions

What is the VAT registration threshold in Bulgaria in 2026?

€51,130 of taxable turnover in a calendar year. Apply within 7 days of exceeding it; registration takes effect the next day.

What is the VAT rate in Bulgaria?

20% standard, 9% on a limited list of supplies, and 0% on qualifying intra-EU B2B supplies and other cases set out in the VAT Act.

Do I need EU VAT (VIES) registration for a Bulgarian company?

If you sell to EU businesses, usually yes — so the number can be checked in VIES. Cross-border B2B services can require a number before you reach the domestic threshold.

How much does VAT registration in Bulgaria cost?

€200 as a standalone VIES registration. Formation packages from €1,700 / €2,000 include VAT support when the activity qualifies.

What does a Bulgarian VAT number look like?

A Bulgarian VAT number for a company is “BG” followed by its UIC (EIK), usually nine digits — for example BG123456789.

How do I check a Bulgarian VAT number?

Use the VIES VAT number validation service of the European Commission. It shows whether the Bulgarian VAT number is valid for intra-EU supplies.