Bulgaria VAT (ДДС) 20% Calculator 2027
Bulgaria VAT 20% standard, 9% (medicine, books, baby food, restaurant), 0% (exports). Source: nra.bg.
Bulgaria VAT Rates Explained
Bulgaria's VAT system applies multiple rates depending on the goods or service. Standard rate 20% covers most consumer goods. Reduced rates apply to essentials (food, books, medicine, public transport). Zero-rated and exempt categories exist for exports, healthcare, and education. Source: National Revenue Agency.
Adding VAT vs Extracting VAT
Add: Gross = Net × (1 + rate). Example at 20%: лв 10,000 net + 20% VAT = gross. Extract: Net = Gross / (1 + rate). To extract VAT from a tax-inclusive price, divide by (1 + rate). Helps separate the VAT charged on supplier invoices for input-tax recovery.
Registration and Filing
In Bulgaria, businesses above the local VAT registration threshold must register and file periodic returns (typically monthly or quarterly). Returns reconcile output VAT (charged to customers) with input VAT (paid to suppliers). Net VAT due is paid to the tax authority. Voluntary registration is also possible below threshold to enable input-tax recovery. Source: National Revenue Agency (nra.bg).
Cross-Border VAT and Reverse Charge
Cross-border B2B services use reverse charge: the buyer self-accounts for VAT in their own return. Imports of physical goods are subject to import VAT at the border. Exports to non-Bulgaria customers are typically zero-rated, allowing the exporter to recover input VAT without charging output VAT on the sale.
Frequently Asked Questions
What is Bulgaria's VAT rate?
Standard rate is 20%. Reduced rates: 9% (Reduced 9%). Source: National Revenue Agency.
How to extract VAT from a gross price?
Divide gross by (1 + rate). Example at 20%: gross / 1.20 = net. VAT portion = gross × rate/(1+rate).
When must a business register for VAT in Bulgaria?
When annual taxable turnover exceeds the Bulgaria VAT registration threshold (varies by country). Voluntary registration possible below threshold to recover input VAT. Source: National Revenue Agency.
Are exports VAT-exempt?
Exports are typically zero-rated (not exempt), allowing the exporter to recover input VAT while charging no output VAT. Documentation and proof of export required.
How often are VAT returns filed?
In Bulgaria, monthly or quarterly depending on turnover. Returns reconcile output VAT minus input VAT. Net VAT due is paid to National Revenue Agency (nra.bg).