Country rates
VAT in Bulgaria
20% standard rate and a 9% reduced rate for hotels and some other services.
| Standard rate | 20% |
|---|---|
| Reduced rates | 9% |
| Currency | BGN |
Worked example
100.00 net plus 20% VAT comes to BGN 120.00.
A BGN 100.00 gross price splits into BGN 83.33 net and BGN 16.67 VAT.
Try the VAT calculatorWhat you should know about Bulgaria VAT
The standard rate of 20% applies to most supplies. Reduced rates of 9% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Bulgaria's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Bulgaria tax authority before filing.