Yes: Fully Claimable
Can I Claim VAT-Recoverable Inputs as a Business Expense in Bulgaria?
Yes — input VAT on business expenses is recoverable through the monthly VAT return for VAT-registered businesses. Standard rate 20%. Reverse charge applies for cross-border services and intra-EU acquisitions.
Typical claim: Reduces effective costs by 20%
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What National Revenue Agency (NRA / НАП) says
VAT Act allows recovery of input VAT on supplies used to make taxable supplies. EU reverse charge applies under place-of-supply rules. VAT on entertainment is fully blocked from input recovery.
When you can claim
- Office rent VAT (20%)
- Equipment and software purchases
- Professional services from VAT-registered providers
- Reverse-charge purchases (record both output and input on return)
When you cannot claim
- VAT on entertainment expenses
- VAT on private-use proportion of mixed-use items
- VAT on supplies that are themselves exempt
Related expenses
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