VAT Registration in Bulgaria 2026: Threshold, Process and When It's Worth It
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 23 September 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 things changed:
- The threshold is now expressed in euro (Bulgaria is in the eurozone).
- Turnover is measured over the calendar year (1 January to 31 December), not a rolling 12-month period. You must register if your taxable turnover in the current or the previous calendar year exceeds €51,130.
Once you cross the threshold, you have 7 days from the day your turnover exceeds it to file a registration application with the NRA (Art. 96 of the VAT Act). The registration takes effect from the day after the threshold was exceeded, so VAT is due on supplies from that day, even before the NRA issues the registration.
When registration is mandatory
- Taxable turnover above €51,130 in the current or previous 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.
On the other hand, if your customers are mostly individuals who can’t deduct VAT, registration makes your services 20% more expensive for them.
Rates
- Standard rate: 20%.
- Reduced rate: 9%, now for a short list of items, mainly hotel and other accommodation. Restaurant and catering services have been back at 20% since 1 January 2025.
Use our VAT calculator for quick figures.
Documents and process
- the VAT registration application;
- a reference of taxable turnover for the months that count towards the threshold;
- a power of attorney, if your accountant files on the company’s behalf.
Filing is electronic, and the NRA may ask for supporting documents or run a check before it issues the registration. 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 and we’ll assess it together.