tax
What is VAT (Bulgaria)?
Bulgarian VAT is a 20% standard rate (with a 9% reduced rate on books, baby food and tourism services). Mandatory registration at BGN 100,000 (€51,000) annual turnover. Returns filed monthly via the NRA portal, due by the 14th of the following month.
Current Rate (Monthly returns)
20% standard, 9% reduced (books, baby food, tourism), 0% intra-EU and exports
Example
A Bulgarian software OOD invoicing a Sofia client BGN 10,000 charges BGN 12,000 (20% VAT). Monthly VAT return filed by the 14th of the next month via the NRA portal.
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