Bulgarian VAT registration
What are the Bulgarian VAT registration thresholds?
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.
Is a Bulgarian fiscal representative or agent required?
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.
What information is required to get a Bulgarian VAT number and registration?
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.
Where should Bulgarian VAT registrations be submitted?
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
What is the format of a Bulgarian VAT number?
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.
Bulgarian VAT number format
| Country Code | BG |
|---|---|
| Format | 123456789, 1234567890 |
| Characters | 9 or 10 characters |
| Notes |
What next?
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).
Need help with your Bulgarian VAT compliance?
Researching Bulgarian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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