Domestic supplies (Bulgaria)
A Bulgarian VAT registration may be obligatory or voluntary.
Under Bulgarian VAT law, any person who is established in the country and makes taxable supplies of goods or services must register for VAT once they have exceeded the VAT registration threshold (see 5.1).
Any taxable person not established in the country who makes a taxable supply of goods or services, other than those for which the tax is payable by the recipient, must register for VAT. There is no VAT registration threshold for non-resident businesses that make taxable supplies in Bulgaria.
A Bulgarian VAT registration may also be required where the thresholds
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Web page updated on 17 Mar 2025 16:10