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Does Your Bulgarian Company Need to Register for VAT in Other EU Countries? Explained (2025 Guide)
1. Intra-EU Sales and VAT Rules
If your Bulgarian company sells goods or services across the EU, you may need to register for VAT in other member states.
Here’s when that happens:
- For Goods:
If you store goods in another EU country (e.g. in Amazon warehouses or fulfillment centers), or sell to individuals (B2C) above a certain threshold, you may be obliged to register for VAT in that country. - For Services:
Cross-border B2B services are usually taxed under the reverse charge rule – meaning your client handles the VAT.
But B2C digital services, for example, may trigger VAT registration if you don’t use the OSS scheme.
2. OSS – One-Stop Shop (Optional but Helpful)
To make life easier, the EU introduced the OSS scheme – One-Stop Shop.
With OSS, your Bulgarian company can declare and pay VAT for all EU sales through the Bulgarian tax authority, without having to register in each country separately.
It’s perfect for e-commerce, online courses, and digital services.
But remember:
- OSS is only for B2C sales (to consumers).
- It doesn’t apply if you store goods in another country or sell B2B.
3. When You Must Register Locally
Here are some clear situations where VAT registration abroad is mandatory:
- You store inventory in another country
- You participate in fulfillment networks like Amazon FBA
- You exceed the €10,000 annual EU-wide B2C threshold and don’t use OSS
- You organize events or rent property in another member state
Each case is different, so professional advice is important.
Final Tips:
- Always track where your customers are
- Monitor your sales thresholds
- Consider registering for OSS to simplify your obligations
If you want tailored advice for your business, get in touch with us at ASB Accounting Services Bulgaria.
This information is provided for general guidance only and does not constitute tax, accounting, or legal advice. Each situation requires individual review.