VATLive > Blog > Bulgaria > Bulgaria withdraws foreign VAT registration threshold

Bulgaria withdraws foreign VAT registration threshold

  • Nov 29, 2019 | Richard Asquith

Bulgaria is to set to zero sales its annual VAT registration threshold for non-resident businesses from 1 January 2020. Currently, foreign businesses only have to register as a VAT payer once they exceed BGN 50,000 in annual sales. Non-resident B2C sellers will still be able to use the distance selling VAT registration threshold rules.

This is in line with most EU states, and follows the rules of the EU VAT Directive. From 2024, the EU will make resident VAT registrations available to non-resident small businesses.


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 is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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