Bulgaria VAT rate
Bulgarian standard rate of ДДС under чл. 66, ал. 1 от Закона за данък върху добавената стойност (ЗДДС), administered by the Национална агенция за приходите (НАП / National Revenue Agency).
| Current value | 20 percent |
|---|---|
| In force from | 2007-01-01 |
| Official source | Закон за данък върху добавената стойност (ЗДДС), чл. 66, ал. 1 - ставката на данъка е 20 на сто; the current ЗДДС was promulgated in Държавен вестник бр. 63 от 4 август 2006 г. and entered into force on 1 January 2007 with Bulgaria's EU accession. Administered by Национална агенция за приходите (НАП) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
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
# $0.001 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/vatOther Bulgaria series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate