Key Moments

• 00:00 – Introduction
• 00:25 – VAT registration based on turnover
• 00:47 – Deadline to submit the VAT registration application
• 00:55 – Services provided to EU business clients
• 01:26 – Services received from foreign suppliers
• 01:47 – Purchases of goods from other EU countries
• 02:02 – Foreign companies storing or selling goods in Bulgaria
• 02:40 – Voluntary VAT registration
• 02:57 – Final reminder and disclaimer

Short Summary

VAT registration in Bulgaria may be required in several situations, not only after reaching the standard annual turnover threshold. From January 1st, 2026, a business established in Bulgaria generally becomes subject to mandatory VAT registration when its annual taxable turnover exceeds €51,130.

Registration may also be required earlier when providing services to EU business clients, receiving services from foreign suppliers, purchasing goods from other EU countries, or when foreign companies import, store, transfer or sell goods in Bulgaria. A business may also choose voluntary VAT registration before reaching the mandatory threshold.

Need Help With VAT Registration in Bulgaria?

Contact ASB Accounting Services Bulgaria for professional assistance with VAT registration, Article 97a, EU transactions, OSS, and accounting compliance in Bulgaria.

Phone: +359897282599
Email: ASB@AccountingServicesBulgaria.com