Bulgaria’s VAT registration threshold in 2026: €51,130
Since the euro changeover, the Bulgarian VAT registration threshold is €51,130 of taxable turnover in a calendar year. How it works and when to apply.
With Bulgaria’s move to the euro on 1 January 2026, the VAT registration threshold is now expressed in euro: €51,130 of taxable turnover. The amount is the former BGN 100,000 converted at the fixed rate of 1.95583, so the level has not really changed. What has changed is the way turnover is counted.
The rule in short
A business established in Bulgaria must register for VAT when its taxable turnover in Bulgaria reaches €51,130 within a calendar year. The application has to be filed with the National Revenue Agency (NRA) within 7 days of the threshold being exceeded.
Calendar year, not a rolling 12 months
Under the old rules, many businesses watched a rolling 12-month total. The current rules look at the calendar year, from 1 January to 31 December. That makes the calculation simpler, but it has one practical consequence: turnover has to be watched continuously during the year, because the 7-day period starts on the day the threshold is crossed, not at year end.
What counts towards the threshold
Taxable turnover generally includes your taxable supplies of goods and services in Bulgaria, including supplies taxed at 0%. Some supplies are left out, for example certain exempt supplies and occasional sales of fixed assets. The detail matters, so if you are close to the threshold, it is worth checking which of your income streams count.
Small businesses from other EU countries
Since 2025, EU rules allow small businesses from one member state to use the small-business exemption in other member states, provided their total turnover across the EU stays within €100,000 and they meet the national threshold of the country concerned. Businesses using this scheme follow a separate notification procedure in their home country.
Registering before you reach the threshold
You do not have to wait for the threshold. Voluntary registration is possible and often makes sense, for example when most of your customers are VAT-registered businesses, or when you have large start-up purchases on which you want to reclaim VAT. We explain the pros and cons in our article on voluntary registration.
Thresholds that apply regardless of turnover
Some situations require VAT registration whatever your turnover, such as certain intra-community acquisitions of goods and services received from abroad. For foreign businesses, registration is often triggered by activity in Bulgaria, such as holding stock here, not by turnover at all.
What to do if you are close
- Track turnover monthly, and more often as you approach €51,130.
- Prepare the documents in advance, so you can apply within the 7 days.
- Check your invoicing: once registered, invoices must show VAT and your VAT number.
- Plan the first VAT return, which is due by the 14th of the month after your first tax period.
How we can help
We check when you need to register, prepare and file the application, and take over the monthly returns from day one. VAT registration in Bulgaria
