Bulgarian VAT registration

For foreign businesses trading in Bulgaria that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT registered companies selling goods over the internet (distance selling) to consumers in Bulgaria, the VAT registration threshold is BGN 70,000 per annum.

In accordance with the EU VAT Directives, a local Bulgarian fiscal representative or agent is not required by a company resident in another EU member state and such companies may register directly with the Bulgarian Revenue. However, a fiscal representative, who is jointly liable for the Bulgarian VAT, is required by the Bulgarian Revenue for non-EU companies. A fiscal representative is not required by non-EU companies which are established in a country where a mutual assistance treaty with Bulgaria is in place.

The Bulgarian tax office will require the appropriate forms to be completed, and submitted with the following documentation:

• Tax and VAT registration from the country of residence
• Details of the taxable turnover in Bulgaria
• Articles of Association.
• An extract from the company’s national trade register.
• Declaration of absence of criminal record

Application forms can be downloaded from the National Revenue Agency website: www.portal.nap.bg. Non-resident EU-established companies must obtain a Tax Identification Number (TIN) before registering for VAT. This can be done online using the "BULSTAT" registration form from the National Statistical Institute.

Foreign companies should submit their registration, within 7 days of the first chargeable event, to the local tax office. For foreign companies involved in distance selling, the registration should be submitted to the tax office in Sofia at the following address:

National Revenue Agency
Bul. Aksakov 21
Sofia
Bulgaria

Once the registration has been granted, which usually takes less than two weeks, a unique Bulgarian VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers.

Once a business has its VAT number, it is free to commence trading, and charging Bulgarian VAT. It must comply with Bulgarian VAT compliance rules, and file regular returns (see Bulgarian VAT Returns briefing).