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Bulgaria VAT update

  • Sep 4, 2018 | Richard Asquith

Bulgaria VAT update

Bulgaria is introducing a range of VAT amendments to further harmonise its rules with the EU VAT Directive, recent ECJ rulings and other priorities. These include:

  • Introduction of the new EU treatment for VAT vouchers, including multi and single use voucher liabilities
  • Introduction of an import VAT deferment scheme to allow deferment of payment of VAT
  • The introduction of a B2C e-services registration threshold for MOSS of €10,000 per annum. This will ensure many micro digital service companies can provide services to consumers in other EU countries under their Bulgarian VAT registration
  • Extension of requirement to provide receipts for cash payments on online sales to consumers and businesses
  • Changes to the rules on VAT exemptions for international transport
  • Extension of the domestic reverse charge provision to supplies of certain crops – an anti-VAT fraud measure

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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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.