- From January 1, 2026, foreign EU suppliers must VAT-register in Bulgaria for “supply and install” contracts.
- These transactions will no longer use the domestic reverse-charge mechanism; the foreign supplier must charge and remit Bulgarian VAT.
- The change aligns with EU VAT Directive rules, allowing Bulgaria to require supplier registration instead of customer self-assessment.
- Many other EU countries still use reverse-charge to avoid foreign supplier registrations, making Bulgaria’s approach more registration-focused and increasing compliance requirements for foreign suppliers.
Source: vatcalc.com
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.
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