Bulgaria

The VAT small-business threshold in Bulgaria is €51,130 of annual turnover. The standard VAT rate is 20%.

From 1 January 2026 businesses established in Bulgaria must register for VAT when annual turnover in the country (calendar year, tracked daily) exceeds the national threshold of €51,130. The application is due within 7 days and registration takes effect the day after the threshold is exceeded. Below the threshold, domestic businesses automatically apply the small-enterprise regime. No transitional tolerance.

Since 1 January 2025, Bulgaria also applies the EU cross-border small-business exemption: a business established in another member state can use Bulgaria’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Bulgaria applies no transitional period.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Bulgaria?

The VAT small-business threshold in Bulgaria is €51,130 of annual turnover.

What is the standard VAT rate in Bulgaria?

20%. Reduced rates: 9%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Bulgaria.