General requirements (Bulgaria)
Businesses will need to register when the VAT registration threshold is exceeded in the last 12 months or in two consecutive months. The turnover figure includes taxable supplies (ie standard, reduced and zero rate) and financial and insurance services where these are the principal business activity.
The VAT registration threshold does not apply to non-resident businesses, who will be required to register as soon as they make taxable supplies in Bulgaria, or to Bulgarian businesses who make supplies that are liable to VAT in other EU member states. Also, if a Bulgarian business receives supplies of reverse charge services in Bulgaria it will be required to register immediately.
The following registration deadlines must be adhered to:
| Businesses that have exceeded the VAT registration threshold | No later than the seventh day of the month following the month when the VAT registration threshold has been reached. If the VAT registration threshold is reached within two consecutive calendar months, the application should be filed within seven days of the date on which the registration threshold was reached. |
| Making or receiving cross-border |
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Web page updated on 17 Mar 2025 15:59