ECJ: Bulgaria can set seven-day deadline for VAT registration after exceeding SME threshold

Bulgaria can set a seven-day deadline for VAT registration when exceeding the KOR threshold
Legafact EOOD was not registered for VAT purposes and exceeded the KOR threshold in August 2018
Bulgaria imposed a VAT assessment on Legafact for not requesting mandatory VAT registration within the seven-day deadline
The EU Court of Justice ruled that Bulgaria’s requirement for VAT registration within seven days of exceeding the KOR threshold is not in violation of EU law
The Court also stated that a tax debt can be incurred if the request is not timely, as long as it complies with effectiveness and proportionality requirements.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.