On 1 January 2020 the threshold for mandatory VAT registration of 50 000 BGN became no longer applicable to foreign persons performing taxable supplies in Bulgaria.
If a VAT registration obligation arises for such persons, the application for VAT registration must be submitted to the National Revenue Agency at least 7 days before the VAT becomes due for the first supply (or advance payment) in Bulgaria.
Source VATsystems.eu
Latest Posts in "Bulgaria"
- Bulgaria tightens VAT rules on supply & install projects for foreign businesses
- Large Enterprises in Bulgaria to Submit SAF-T Tax Audit Files Starting February 2026
- Bulgaria Implements Special VAT Regime for Small Enterprises, Aligned with EU Rules from 2026
- Bulgaria’s 2026 VAT Reform: Key Changes for Small Businesses and EU Cross-Border Trade
- Bulgaria Adopts Euro: Strict Price Monitoring, No Extension for Lev-Euro Dual Circulation Period
