Bulgaria VAT registration threshold

What this value means

PERIOD BASIS: Calendar-year basis since 1 Jan 2026: taxable turnover accumulated from the start of the calendar year to the date the national threshold of EUR 51,130 is exceeded ('от началото на календарната година до датата на надвишаване на националния праг'); application within 7 days of exceeding, registration effective the day after the threshold is crossed. Until 31 Dec 2025 the test was BGN 100,000 over the last 12 consecutive months (rolling). NON-ESTABLISHED SUPPLIERS: Historically nil threshold: a taxable person not established in Bulgaria making taxable supplies there for which it owed Bulgarian VAT had to register regardless of turnover (Art. 96 ЗДДС non-established rule). Since 1 Jan 2026 the same ДВ бр. 115/2025 amendment transposes Directive (EU) 2020/285: a new Chapter 21b ЗДДС lets small enterprises established in another EU member state use the Bulgarian exemption up to the EUR 51,130 national threshold provided union-wide annual turnover does not exceed EUR 100,000 (home-state EX-number). Non-EU-established suppliers: still nil threshold from the first supply where they are the person liable. IMPORTED DIGITAL SERVICES: Nil threshold for imported digital services: a non-established supplier of telecommunications, broadcasting or electronically supplied services to Bulgarian non-taxable customers must register under the special ground of чл. 97б ЗДДС from the first supply unless it accounts for the VAT under an OSS regime (Union or non-Union scheme); the EUR 51,130 national threshold never applies to it. EU sellers below the EU-wide EUR 10,000 TBE/distance-sales micro-threshold may tax at home instead. Volatile jurisdiction — three changes in 24 months and an engine caching any of them is wrong: BGN 100,000 → BGN 166,000 on 1 Jan 2025, REVERSED to BGN 100,000 from 1 April 2025 by the 2025 Budget law, then converted to EUR 51,130 and moved from rolling-12-month to calendar-year basis on 1 Jan 2026 (euro adoption + SME-directive transposition, ДВ бр. 115/30.12.2025). Deregistration trap: voluntary deregistration now requires turnover below the national threshold in BOTH the current and the preceding calendar year. Registration is effective the day AFTER the crossing date, so the crossing supply itself is caught. Primary consolidated statute (lex.bg) returned 403 and nra.bg refused connections to this session's fetcher; figure, basis, article and deadline were verified on the official government administrative-services register (iisda.government.bg) and the ДВ number corroborated by multiple Bulgarian professional sources including an NRA news page surfaced in search. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

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

Other Bulgaria series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Данък върху добавената стойност, ДДС) · Statutory Minimum Wage (Минимална работна заплата за страната) · Public Holidays (Официални празници) · inflation rate (CPI) · Corporate Income Tax (Корпоративен данък) · Personal Income Tax (Данък върху доходите на физическите лица) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)