VAT registration in Bulgaria: your VAT number for €80
We register your Bulgarian company for VAT for €80 and file its return every month. The National Revenue Agency has 7 days to issue the number.
Under the threshold. A company with clients or suppliers in other EU countries registers at any turnover. The others register by choice and deduct the VAT on their costs.

When a Bulgarian company registers for VAT: the threshold and four other cases
The VAT Act names the cases, and a company can also register by choice.
Registration is compulsory once turnover in Bulgaria passes €51,130 in a calendar year. The application is due within 7 days, and the company charges VAT from the day after it crossed the line.
A company that sells services to businesses in other EU countries, or buys services from abroad such as online advertising or software, registers at any turnover. The application is due 7 days before the first such invoice.
A company with no VAT number that buys goods from sellers in other EU countries registers before those purchases pass €10,000 in a calendar year. The application is due 7 days ahead.
Any company can register below the threshold, and a new one can ask for the number in the application that founds it, as part of company formation in Bulgaria. A company registered by choice deducts the VAT on its costs.
Sales to consumers in other EU countries above €10,000 a year carry the VAT of the buyer's country. We register the company for the One Stop Shop, where one quarterly return covers every country.
What VAT registration in Bulgaria costs
Prices are before VAT. The National Revenue Agency charges no fee for the registration.
VAT registration
€80Get a quote- With accounting in Bulgaria
- free
- Accounting with monthly VAT returns, a month
- from €180
- New company: registration, a year of accounting and VAT, a month
- €200
- One Stop Shop registration
- in your quote
What clients write about Legarithm
4.8 on Google from 26 reviews.
Everything is well coordinated and clear. Half an hour of the first meeting was more useful than two weeks of trying to work it out myself.
How much is VAT in Bulgaria: the rates and what each covers
20%The standard rate
The standard VAT rate in Bulgaria is 20%. It applies to every sale that the VAT Act does not place under another rate. One reduced rate, 9%, covers three groups of goods and services. The euro changed none of the rates.
0%Zero rate, exemption and services abroad
A sale at 0% keeps the right to deduct the VAT on costs, and an exempt sale does not. A service for a business in another EU country is taxed where the client is established: the invoice carries no Bulgarian VAT, and the client accounts for the tax.
| Rate | What it covers |
|---|---|
| 20% | Goods and services in general, imports, and goods bought from other EU countries |
| 9% | Stays in hotels and similar places, camping and caravan sites |
| 9% | Books on paper or in electronic form, newspapers and magazines |
| 9% | Baby food, nappies and similar hygiene items for babies |
| 0% | Exports outside the EU, goods sent to VAT-registered buyers in other EU countries, international transport |
| Exempt | Financial and insurance services, healthcare, education |
Standard rates in the EU run from 17% to 27%. Bulgaria's 20% is below the rate of 20 of the 27 member states.
How a Bulgarian company gets its VAT number
- day 11
We check the grounds
We look at your turnover, your clients and your suppliers, and tell you which registration the company needs and by which date.
- day 12
You send the figures
You upload the turnover by month and the first contracts or invoices in your account.
- then3
We file the application
We file it online with the National Revenue Agency, under our electronic signature, with the statement of turnover.
- expected in 7 days4
The agency issues the number
The agency checks the grounds and issues the registration act within 7 days of the application. For cross-border services and goods from EU suppliers the agency has 3 days.
- by the 14th5
We file the first return
The first return runs from the registration date to the end of that month. You see it in your account before we file it.
The Bulgarian VAT number and the two kinds of registration
BG + UICWhat the number looks like
A Bulgarian VAT number is the letters BG followed by the company's UIC, its 9-digit code in the Trade Register. Once the company is registered, the number shows as valid in VIES, the EU register of VAT numbers, where clients and suppliers check it.
2 kindsFull or limited registration
Registration comes in 2 kinds. A full one, by turnover or by choice, makes the company charge VAT on its sales and deduct the VAT on its costs. A limited one, for cross-border services or for goods from EU suppliers, gives the number and the monthly returns with no deduction. Before we file, we work out which one costs your company less.
12 monthsThe least a VAT registration lasts
A company that registered by choice stays in the register for the rest of that year and the 12 months that follow. A company that passed €51,130 stays until the end of the next calendar year. After that we file the deregistration when turnover allows it.
VAT returns in Bulgaria: periods and due dates
A return is due for every month, also a month with no sales.
| Return or payment | Period | Due |
|---|---|---|
| VAT return with the sales and purchase ledgers | Each calendar month | The 14th of the following month |
| VIES declaration of sales to businesses in other EU countries | Each month with such sales | The 14th, with the return |
| Payment of the VAT | Each month with tax to pay | The 14th of the following month |
| One Stop Shop return and payment | Each calendar quarter | The last day of the following month |
| VAT paid on costs above the VAT on sales | Set against the VAT of the next 2 months | Refunded within 30 days of the last return |
| Refund for a company with over 30% of its sales at 0% | Each month | Within 30 days of the return |
What late VAT registration and late returns cost in Bulgaria
The VAT Act puts a price on each missed date. With accounting in Bulgaria we add up your turnover every month and file before each date, which keeps these sums away from your company.
The application for registration
- Sanction for a company
- €255.65 to €2,556.46
VAT not charged because the company registered late
- Sanction for a company
- The amount of that VAT no less than €255.65
A monthly return or a VIES declaration
- Sanction for a company
- €255.65 to €5,112.92
VAT charged up to 6 months late
- Sanction for a company
- 5% of the tax no less than €102.26
1.95583The sums in the Act are still in leva
The Act still states these sums in leva: 500 to 5,000 for a late application and 500 to 10,000 for a late return. The euro figures are the same sums at the fixed rate of 1.95583, as the guide to Bulgaria's euro adoption explains. A company that registers late also owes the VAT on its sales from the day it should have been registered.
What we do for the VAT of your Bulgarian company
Your turnover is in our books, so we see the €51,130 line coming and file the application within the 7 days.
We prepare the return and the two ledgers from your books and file them by the 14th, with the VIES declaration where one is due. A month without sales gets its return too.
For each service bought from a foreign supplier we draw up the protocol that charges Bulgarian VAT and enter it in the ledgers.
We register an online seller for the scheme with the National Revenue Agency and file its quarterly return.
When the VAT on your costs is higher than the VAT on your sales, we set the difference against the next two months and claim what remains. The agency pays it into the company's euro account: a business bank account in Bulgaria.
Documents for VAT registration in Bulgaria
Documents
You send
- The company's UIC, its 9-digit code in the Trade Register
- Turnover by month for the current year
- First contracts or invoices
- A list of clients and suppliers in other countries
- An email address for letters from the National Revenue Agency
We prepare
- The application on the agency's form, with the ground for registration and its date
- The statement of turnover
- The electronic filing under our signature
You send them in your account. We check each document the day it arrives and tell you what is missing.
See the platformQuestions about VAT registration in Bulgaria
Who has the lowest VAT in Europe?
In the EU it is Luxembourg, with a standard rate of 17%, and Hungary has the highest at 27%. Four member states charge less than Bulgaria's 20%, and two more stand at 20%.
Does a VAT number change the tax on my company's profit?
No. Corporate tax is 10% of the profit with or without a VAT number. The guide to corporate tax in Bulgaria has its rates and dates, and every rate stands in one table in tax rates in Bulgaria.
What is the VAT registration threshold in Bulgaria?
€51,130 of turnover in Bulgaria in a calendar year, in force from 1 January 2026. The count starts again every January.
What does a Bulgarian VAT number look like?
BG and nine digits, 11 characters in all. The nine digits are the company's UIC.
How long does it take to get a VAT number in Bulgaria?
The National Revenue Agency has 7 days from the application to issue the registration act, and 3 days when the company registers for cross-border services.
Can a Bulgarian company invoice EU clients without VAT?
Yes, for services to businesses, once the company has its VAT number. The client accounts for the VAT in its own country, and the sale goes into the monthly VIES declaration.
How often are VAT returns filed in Bulgaria?
Every month, by the 14th of the following month, also for a month with no sales or purchases.
Get a quote for your Bulgarian company
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
Also for a company in Bulgaria
Guides to a company in Bulgaria
Videos about a company in Bulgaria
The film shows your first months with Legarithm in 74 seconds. The short videos open on YouTube.
0:30Annual accounts, tax return and VAT Opens on YouTube
1:3410% tax, 5% on dividends and the euro Opens on YouTube
1:33Accounting and filings from day one Opens on YouTubeUpdated 12 October 2026. Reviewed by Vladyslav Drapii, Founder.