Does your Bulgarian company already have to be VAT registered?

Four factual questions about what the company buys and sells. No legal self-assessment. The answer names the ground, the deadline that goes with it, and whether it produces the full registration or the narrow one.

1. Does the company buy services from suppliers based outside Bulgaria?

Cloud hosting, design and analytics tools, advertising, a freelancer or an agency abroad, a foreign law or accounting firm. Anything invoiced to the company by a business established elsewhere.

Yes, at least oneIncluding a single small subscription — amount does not matter

No, everything is bought in BulgariaAll suppliers are Bulgarian businesses

I am not sureNobody has checked what the company pays for

2. Does the company supply services to businesses in other EU countries?

Business clients, not consumers — a company in Germany, Ireland or Spain that gives you its VAT number.

YesAt least one EU business client

NoClients are Bulgarian, outside the EU, or private individuals

3. Turnover generated in Bulgaria this calendar year?

Turnover in the country, on the basis the Act uses. Not worldwide revenue.

Over EUR 51,130The national threshold has been crossed

Under it, but there is someTrading, below the threshold

None yetNo Bulgarian turnover at all

4. Does the company buy goods from other EU countries?

Physical goods moving into Bulgaria from another Member State. Stock, equipment, materials.

Yes, over EUR 10,000 this yearTotal value of such acquisitions this calendar year

Yes, but under EUR 10,000Some, but modest

No goods, services onlyNothing physical crosses a border

What that registration gives you

Ask us to handle it Read how it works

Grounds and deadlines come from Art. 96, Art. 97a, Art. 99 and Art. 100 of the Bulgarian VAT Act; the effects of a cross-border registration from Art. 70(4) and Art. 113(9). This tool is general information as at August 2026 and not advice on your file — whether a particular supply falls within Art. 97a depends on its place of supply and on your supplier's status. The full explanation, with the article references, is on the accounting and VAT page.

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