Yes — Fully Claimable
Can I Claim Software Subscriptions as a Business Expense in Bulgaria?
Yes — SaaS subscriptions used in the business are fully deductible against Corporate Income Tax. VAT (20%) recoverable on Bulgarian-supplied software; reverse charge applies for non-EU and EU supplies of digital services.
Typical claim: BGN 3,000 – BGN 25,000 per year
What National Revenue Agency (NRA / НАП) says
Software subscriptions are ordinary trading expenses under CITA. Reverse charge VAT applies under EU place-of-supply rules for digital services from non-Bulgarian suppliers — record both output and input VAT (net zero) on the return.
When you can claim
- Monthly/annual SaaS (Slack, Notion, AccountsOS, Adobe)
- Cloud hosting (AWS, Azure, GCP)
- Domain names, hosting
- Productivity tools and design software
When you cannot claim
- Personal subscriptions (Netflix etc.)
- Mixed-use without apportionment
- Software bought outright above capitalisation threshold
Related expenses
Stop guessing what you can claim in Bulgaria
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