Registering for Bulgarian VAT: EU vs non-EU companies
EU companies can register for VAT in Bulgaria directly. Companies from outside the EU need a local representative. What that means in practice.
Foreign businesses register for VAT in Bulgaria for the same reasons: holding stock here, importing goods, selling to Bulgarian customers or running events. But the route to a Bulgarian VAT number depends on one question: is your business established in the EU?
EU companies: direct registration
A company established in another EU member state can register for VAT in Bulgaria directly, without a local company or office. In practice the application is usually filed through a local adviser with a power of attorney, because all correspondence with the National Revenue Agency (NRA) is in Bulgarian.
Typical documents:
- a recent extract from the company’s commercial register,
- its VAT registration in its home country,
- a description of the planned activity in Bulgaria,
- a power of attorney for the person filing,
- certified Bulgarian translations where required.
Non-EU companies: a local representative is required
A business established outside the EU, for example in the United Kingdom, Switzerland, Turkey, the United States or China, registers for VAT in Bulgaria through a representative established in Bulgaria. The representative files the application, deals with the NRA, and shares responsibility for the company’s Bulgarian VAT obligations.
Because of that shared responsibility, a representative will want to understand your business, your supply chain and your controls before taking the role. Expect a short onboarding process and a written agreement.
After registration: the same obligations
Once registered, EU and non-EU businesses have the same obligations:
- invoices that meet the Bulgarian VAT rules,
- sales and purchase ledgers,
- a VAT return by the 14th of every following month, including months with no activity,
- VIES declarations for supplies to businesses in other EU countries,
- Intrastat declarations above the statistical thresholds,
- and, by 2030, SAF-T reporting.
Do you need a registration at all?
Not every cross-border activity requires a Bulgarian VAT number:
- Selling to consumers across the EU? The One Stop Shop (OSS) can replace local registrations for many distance sales.
- Selling only to Bulgarian businesses without holding stock here? The reverse charge often applies, and the customer accounts for the VAT.
- Importing goods for delivery to another EU country? Customs procedure 42 may let you import without paying Bulgarian VAT, but usually still requires a VAT number.
Each case depends on the details, so it is worth checking before you register, and before you start trading.
How we can help
We check whether you need a Bulgarian VAT number, file the application, and act as the local representative for non-EU companies. Afterwards we take care of the monthly returns, in English. VAT registration · E-commerce VAT (OSS and IOSS)
