On 1 January 2020 the threshold for mandatory VAT registration of 50 000 BGN became no longer applicable to foreign persons performing taxable supplies in Bulgaria.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
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