A VAT number in Bulgaria can be obtained only by a person who successfully went through a registration for VAT in Bulgaria. Only a person who has already obtained a Bulgarian VAT number can charge VAT. First, an entity has to be registered for general tax purposes in Bulgaria. The general tax registration occurs automatically […]

Under the Bulgarian VAT Act, subject to registration is any taxable person who is established in Bulgaria and makes a taxable supply of goods or services. Subject to VAT registration is also any taxable person not established in Bulgaria who makes a taxable supply of goods or services other than those for which the tax […]

The rate of VAT in Bulgaria is 20%, which is somewhat low compared to other countries from the CEE region. For example, the rate in Greece and Poland is 23%. The Bulgarian VAT Act provides for 9% reduced rate for hotel accommodation. Which transactions are subject to VAT? In general, subject to VAT in Bulgaria […]