VAT Registration in Bulgaria 2026: Threshold, Process and When It's Worth It
Екип ФирмаБългария · reviewed by a certified expert accountant · Updated: 2026-05-31
VAT is one of the most confusing topics for new businesses in Bulgaria. Here is when registration is mandatory, when voluntary registration pays off, and what changed in 2026.
Current as of 31 May 2026. General information — check your specific case with an accountant or the revenue authority (NRA).
The 2026 threshold: €51,130
From 1 January 2026, the threshold for mandatory VAT registration is €51,130 of taxable turnover. Two key changes:
- The threshold is now expressed in euro (Bulgaria is in the eurozone).
- Turnover is measured over the calendar year (1 January–31 December), not a rolling 12-month period.
Once you cross the threshold, you have 7 days to file a registration application with the NRA.
When registration is mandatory
- Taxable turnover above €51,130 in the calendar year.
- Certain intra-EU acquisitions and supplies of services (regardless of turnover).
- Other specific cases under the VAT Act.
When voluntary registration is worth it
Voluntary registration can pay off when you:
- have significant input VAT to reclaim (rent, equipment, advertising);
- work mainly with VAT-registered clients and across the EU;
- expect rapid growth past the threshold anyway.
Conversely, if your customers are mostly individuals without a right to deduct, registration makes your services 20% more expensive.
Rates
- Standard rate: 20%.
- Reduced rate: 9% (certain categories, e.g. some tourism services).
Use our VAT calculator for quick figures.
Documents and process
- VAT registration application;
- a statement of taxable turnover;
- supporting documents.
Filing is electronic. After registration you submit monthly VAT returns with purchase and sales ledgers.
We prepare and file everything for you as part of accounting services in Bulgaria. Not sure if you need to register? Tell us your turnover and activity — we’ll assess it together.