Current VAT Rate in Bulgaria (2025)

Current VAT Rates

Historical VAT Rate Changes

• 2025: Current standard rate of 20%
• Historical data being compiled

Economic Impact

VAT contributes approximately 20-30% to Bulgaria's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the EU region.

Zero-Rated Items

The following items are zero-rated for VAT in Bulgaria:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Bulgaria (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Bulgaria:

• 9% rate: Various essential goods and services

VAT Registration

• Registration Threshold: Varies BGN annual turnover
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Quarterly or Monthly
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Zero-rated with valid VAT numbers
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Subject to OSS rules for B2C sales

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Bulgaria?

The standard VAT rate in Bulgaria is 20% as of 2025. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Bulgaria?

To add VAT: multiply the net amount by 20%. To remove VAT from a gross amount: divide by 1.20. Use our calculator above for instant results.

Who needs to register for VAT in Bulgaria?

Businesses with annual turnover exceeding Varies BGN must register for VAT. Voluntary registration is available for businesses below this threshold.

Can I reclaim VAT in Bulgaria?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.