Bulgaria Value Added Tax (Данък върху добавената стойност, ДДС)

What this value means

Standard rate 20%, unaffected by euro adoption (rates are percentages, so nothing was redenominated; only monetary thresholds in the Act were converted). REDUCED RATES in force in 2026, all 9% under чл. 66, ал. 2 ЗДДС: hotel/tourist accommodation (настаняване, предоставяно в хотели и подобни заведения, including campsites and caravan sites); books, textbooks and learning materials (including in electronic form); food suitable for babies and young children; and baby nappies and similar hygiene articles. There is NO 5% band and no general reduced rate on foodstuffs. CORRECTION TO A COMMON ERROR: the 9% rate on RESTAURANT AND CATERING services was a temporary COVID-era measure and EXPIRED on 31 December 2024 - restaurant and catering supplies have been taxed at the STANDARD 20% rate since 1 January 2025, and a 2026 industry campaign to restore 9% was publicly rejected by the government. The temporary 0% rate on bread and flour also expired. 2026 CHANGE THAT DOES MATTER: the Закон за изменение и допълнение на ЗДДС, adopted by the 51st National Assembly on 17 December 2025 and promulgated in Държавен вестник бр. 115 от 30 декември 2025 г., in force 1 January 2026, transposes Directive (EU) 2020/285 on the special scheme for small enterprises. It restated the compulsory registration threshold in чл. 96, ал. 1 in euro at EUR 51,130 (the exact conversion of the previous BGN 100,000 at 1.95583) and introduced the domestic and cross-border SME schemes, the latter using the EU-wide annual turnover ceiling of EUR 100,000. This is described by practitioners as the largest ЗДДС amendment since the Act's adoption; the RATES themselves were not changed. EFFECTIVE_FROM CAVEAT: 2007-01-01 is the entry into force of the currently applicable ЗДДС, which is the instrument served. The 20% LEVEL itself is older - it has applied since 1 January 1999 under the predecessor VAT Act (raised from 18% in 1994 and 22% in 1996) - but that pre-2007 lineage was not separately confirmed from a primary source in this pass and is therefore not served as history. ACCESS PROBLEMS - IMPORTANT FOR THE SOURCE-WATCHER: nra.bg (the National Revenue Agency) refuses TCP connections from this environment (ECONNREFUSED 213.91.191.66:443); minfin.bg returns HTTP 403; lex.bg returns HTTP 403. dv.parliament.bg (Държавен вестник) IS reachable and served the full text of individual acts by idMat, so it is the durable primary source to point a watcher at. Because of those blocks the enumeration of the 9% list above could not be read verbatim from чл. 66 on an official page and should be treated as indicative; only the served standard rate of 20% is asserted as fact.

Get it programmatically

curl https://euroref.dev/v1/bg/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/bg/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/bg/vat

Other Bulgaria series: Policy Rate (ECB Deposit Facility Rate) · VAT registration threshold · Statutory Minimum Wage (Минимална работна заплата за страната) · Public Holidays (Официални празници) · inflation rate (CPI) · Corporate Income Tax (Корпоративен данък) · Withholding tax rates · Personal Income Tax (Данък върху доходите на физическите лица) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (законна лихва)

The same figure elsewhere: Croatia · Cyprus · Czech Republic · Denmark · Estonia · all 34