This article outlines the tax and compliance requirements for online stores operating in Bulgaria, including mandatory registration with the National Revenue Agency, submission of monthly audit files, and conditions triggering VAT registration. It also explains cross‑border obligations such as OSS, VIES, and Intrastat for EU and non‑EU transactions.
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VatCalc · about 4 hours ago
Bulgaria’s parliament is reviewing a proposal to raise the mandatory VAT registration threshold from €50,130 to €85,000, effective 1 January 2027, in line with EU SME scheme limits. The country adopted the euro on 1 January 2026, setting its 2026 threshold at €51,130 (≈BGN 100,000), and previously had a temporary increase to BGN 166,000 in 2025 before reverting to BGN 100,000 in April 2025.
VatCalc · about 2 months ago
On 27 February 2026, Bulgaria’s National Revenue Agency issued Order No. Z‑TsU‑30‑359, updating the SAF‑T schema to version 1.0.2 effective 1 April 2026. The order mandates monthly SAF‑T submissions starting January 2026, with a phased timetable for large, mid‑sized and other taxpayers, and provides a six‑month grace period for the first filing. The required reports include monthly General Ledger, Accounts Payable/Receivable, Sales and Purchase invoices, annual Fixed Assets, and on‑demand Inventory.
SNI Technology · about 2 months ago
Bulgarian National Revenue Agency has issued new guidance amending SAF‑T technical documentation, introducing schema version 1.0.2 as the mandatory format for all SAF‑T submissions. The updated specifications take effect on 1 April 2026, with deadlines set in the Tax and Social Security Procedure Code. Businesses and software providers have until that date to align their systems with the new schema.
Bloomberg Tax · 3 months ago
The European Court of Justice issued a preliminary ruling on Feb. 9, 2026, concerning Bulgarian VAT liability for third parties. In Case C‑121/24, a road‑transport company was assessed for unpaid VAT after the supplier was removed from the commercial register. The ruling clarifies that the taxpayer can be liable for the supplier’s unpaid VAT when the supplier fails to pay the chargeable VAT.
Accountancy Bulgaria · 3 months ago
This article explains the distinct roles of VAT returns, VIES, OSS, and Intrastat in Bulgaria and the EU, highlighting that each serves a different purpose—tax calculation, B2B reporting, B2C cross‑border sales, and statistical monitoring. It notes key changes effective from 2026, including euro adoption for VAT communications and the gradual introduction of SAF‑T. Understanding these differences helps businesses avoid compliance errors and audit risks.
Eurofast · 4 months ago
Bulgaria’s VAT reform, effective 1 January 2026, introduces a small‑enterprise regime allowing companies with turnover up to €51,130 domestically and €100,000 EU‑wide to operate VAT‑free across the EU, removes the reverse‑charge for goods assembled or installed in Bulgaria, and expands registration thresholds to include subsidies, packaging, transport and other charges, all expressed in euros following euro adoption.
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Key Takeaways
It must register with the National Revenue Agency (NRA) electronically using a qualified digital signature, after which a unique identification number is issued.
By the 15th of the following month.
When the legal threshold is exceeded, or when selling goods or digital services to customers in other EU Member States, or when importing goods from non‑EU countries.
Primary source
Read the full article at Accountancy BulgariaThis summary was published on VATfaqs.com on 25 March 2026. It relates to VAT developments in Bulgaria. The original source is Accountancy Bulgaria.
