VAT registration in Bulgaria and the EU
Register for VAT in Bulgaria, or in any EU member state, without setting up a local office. We handle the application and stay on as your tax representative.
Who it’s for
- Bulgarian companies approaching the registration threshold
- EU businesses selling or storing goods in Bulgaria
- Non-EU sellers delivering goods or digital services to EU customers
You can start trading before you register, but you cannot charge or reclaim VAT until you have a VAT number. Registration can happen at the same time as setting up the company, or later, as soon as you make purchases for VAT-liable activity.
For businesses based outside Bulgaria, including companies from outside the EU, a Bulgarian VAT registration is often the simplest way into the single market: once registered here, you can deliver goods to customers in other member states. Where the law requires a registration in another country, we arrange it through our partners in every EU member state.
What’s included
- Checking whether, when and where you must register
- Preparing and filing the application with the National Revenue Agency (NRA)
- Acting as your local tax representative
- VAT registration in other EU countries through our partner network
- One Stop Shop (OSS) registration for e-commerce and digital services
How it works
- AssessmentWe review your activity and confirm whether registration is required, advisable or unnecessary.
- DocumentsWe tell you exactly which documents are needed and prepare the application.
- FilingWe submit the application to the NRA and follow it until your VAT number is issued.
- Ongoing complianceOnce you are registered, we can take over your returns so nothing is missed.
What you need to apply
- Company details: for a foreign company, a recent extract from its commercial register
- A description of your activity in Bulgaria and the expected turnover
- Evidence of the planned activity, such as contracts, orders or invoices
- A power of attorney, so we can file and correspond with the NRA for you
- For businesses from outside the EU: the agreement appointing a local representative
Key deadlines
- Application for mandatory registration
- Within 7 days of exceeding the threshold
- VAT return with sales and purchase ledgers
- By the 14th of the following month, every month
- VIES declaration
- By the 14th of the following month, for months with supplies to EU businesses
- SAF-T monthly file
- By the end of the following month, once your SAF-T phase starts
From 1 January 2026 invoices and VAT returns are in euro.
Common mistakes we fix
Noticing the threshold too late
Turnover is counted per calendar year. Companies that only check at year end often register weeks after the deadline.
Charging VAT without a number
You cannot charge or reclaim VAT before you are registered. Invoices issued in the meantime need correcting.
Relying on OSS for everything
OSS covers sales to consumers in other EU countries, but stock held in Bulgaria still needs a local VAT number.
Forgetting the months with no activity
Once registered, you file a return every month, including months without any sales or purchases.
An EU online seller with stock in Sofia
A German e-commerce company starts using a fulfilment warehouse near Sofia. Because the goods are now stored and shipped from Bulgaria, OSS alone is not enough and it needs a Bulgarian VAT number. We confirm the obligation, prepare the application with its German register extract, follow it with the NRA until the number is issued, and then file the monthly return and VIES declaration.
Book a consultationCommon questions
Do I need a company in Bulgaria to register for VAT here?
No. Foreign businesses can register for VAT in Bulgaria without a local company or office. Depending on where you are established, a local tax representative may be required, and we can act in that role.
Which country should I register in?
It depends on where your goods are stored, imported and sold. For many non-EU businesses a Bulgarian registration is the most practical base for EU trade. We look at your supply chain and recommend the option with the lowest ongoing burden.
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