Importing vehicles in Bulgaria. VAT.
Importing vehicles (cars, trucks etc.) could be done from EU member states or from other countries. Once imported in Bulgaria the vehicle could be used up to six months. After that, you will need to register the vehicle in Bulgaria.
In case the vehicle is previously registered with a member state of the European Union or EEA, you are not required to pay import tariff or VAT. If the vehicle is imported from a country outside the European Union or EEA, import tariff and VAT should be paid.
Within an intra-EU transaction, new cars should be sold without VAT. Please note also that you should never pay VAT twice for the same vehicle.
According to the Bulgarian law, a car is considered new if no more than 6 months have passed since the date on which it was first registered or if its mileage does not exceed 6 000 km.
All other cars are considered second hand (more than 6 months since the date of first registration and mileage of more than 6 000 km). They are generally sold inclusive of VAT (20 %) if the supplier is a commercial seller (the supply is not liable to VAT if the supplier is a private person).
Importing a new vehicle into Bulgaria
When you buy a new vehicle in another EU country intending to take it with you to Bulgaria, you are exempt from paying VAT in the country where you bought it. You should pay VAT in Bulgaria where you will register the car.
Importing a used vehicle into Bulgaria
In case you buy a used vehicle from a private individual, you will pay no VAT either in the country where you bought it or in your home country. If the seller is a professional car dealer, you will pay the amount of VAT applicable in the country where you buy the car. You will not pay VAT in your home country.
To learn more about importing vehicles into Bulgaria, please do not hesitate to contact us.