Bulgaria VAT Calculator 2026 – Add or Remove VAT (20%, 9%)
Free Bulgaria VAT calculator: add or remove VAT at 20%, 9% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Bulgaria
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services, imports and intra-EU acquisitions |
| Reduced rate | 9% | Hotel and holiday accommodation, campsites, books and newspapers (print and electronic), baby food, baby nappies and hygiene items |
| Zero rate | 0% | Specific domestic supplies listed in the VAT Act (Art. 66b), e.g. certain international transport-related supplies |
Registration threshold
Registration required when annual domestic turnover exceeds EUR 51,130 (from 1 Jan 2026); apply within 7 days of exceeding
Returns and payment
Monthly VAT return with sales and purchase ledgers, filed and paid by the 14th of the following month
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Invoices cannot be amended; errors require cancellation and a new invoice
- Cash sales must be recorded on a registered fiscal device (fiscal receipt)
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
No mandatory B2B e-invoicing as of Sept 2026; e-invoices allowed with buyer consent
Recent changes
Bulgaria adopted the euro on 1 Jan 2026 (threshold now EUR 51,130). The 9% rate for restaurant/catering services and sports facilities, and 0% on bread and flour, ended by 1 Jan 2025
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Bulgaria?
The standard VAT rate in Bulgaria is 20%. Other rates of 9% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.20 (1 plus the 20% standard rate). For example, €100.00 × 1.20 = €120.00, of which €20.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.20. For example, €120.00 ÷ 1.20 = €100.00 net, so the VAT included is €20.00. Taking 20% of the gross price would overstate the tax.
When does a business have to register for VAT in Bulgaria?
Registration required when annual domestic turnover exceeds EUR 51,130 (from 1 Jan 2026); apply within 7 days of exceeding
How often are VAT returns filed in Bulgaria?
Monthly VAT return with sales and purchase ledgers, filed and paid by the 14th of the following month
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against National Revenue Agency (NRA / НАП) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- ДДС в България – ставки, деклариране (20%, 9%, 0%; monthly return by the 14th) — National Revenue Agency (NRA)
- Регистрация по ЗДДС (national threshold EUR 51,130 from 01.01.2026) — National Revenue Agency (NRA)
- Фактуриране — National Revenue Agency (NRA)
- Taxes in Europe Database – VAT retrieval web service (situation on 2024-01-01, 2025-01-01, 2026-09-30) — European Commission DG TAXUD
- Joining the euro area – Bulgaria (2026) — European Central Bank
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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