VAT country page

VAT — Bulgaria

Rate table, invoice rules and calculator in one country-specific workflow.

2026

Standard rate

20%

Reduced rates

2

Last updated

2026-04-11

VAT rates summary

The table combines standard and reduced rates so users can move from policy awareness into calculation.

Rate typeRateNotes
Standard20%Default national rate used for most taxable supplies.
Reduced9%Food, utilities and selected cultural services.
Reduced0%Exports and intra-EU supplies.

Inputs

VAT calculator

Start from a net amount and add the selected VAT rate to obtain the VAT amount and gross total.

The calculator starts with the standard VAT rate for the selected country. Switch to a reduced rate where the product or service qualifies for it.

Data from Official national VAT authority · last checked 2026-04-11.

For planning and invoice checks. Confirm the applicable rate and tax treatment before issuing regulated documents.

Gross total

BGN 1,200.00

Based on a 20% VAT rate.

Net amount

BGN 1,000.00

VAT amount

BGN 200.00

How it works

The country VAT page combines reference data, invoice expectations and a live calculator because finance users typically need all three at once. That prevents the common pattern of bouncing between a rate table and a separate pricing tool.

Registration threshold note:: VAT registration required when turnover exceeds BGN 50,000 (approximately EUR 25,500).

Invoice checklist

  • Bulgarian VAT number (BULSTAT) and UIC must be displayed.
  • Invoices must include sequential numbering and issue date.
  • Reverse charge applies for B2B services from non-EU countries.

Example use case

A consultant can confirm the standard rate, calculate a client invoice from a net fee, and then double-check invoice wording expectations before sending the document.

Frequently asked questions

Short answers to the questions people most often ask before relying on the page.

Related tools

VAT in related countries