Bulgaria VAT (DDS) 2026 — 20% Standard, 9% Reduced

Bulgaria applies a 20% standard DDS rate (Данък върху добавената стойност) and a reduced 9% rate in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 DDS Rates at a Glance

Bulgaria adopted the euro on 1 January 2026 (fixed rate BGN 1.95583 = €1); amounts below are shown in euro.

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

These are the only two rates Bulgaria applies. There is no super-reduced or zero category beyond the two above. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Bulgarian VAT number format with the VAT validator.

What the 9% Reduced Rate Covers

Bulgaria's reduced rate is narrower than many EU states. The main categories:

• Certain food products — basic foodstuffs including bread, milk, eggs, meat, fruit and vegetables. Restaurant meals and prepared food remain at 20%.
• Books, newspapers and magazines — printed publications and certain digital publications.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses and other medical devices.
• Hotel accommodation — overnight stays including breakfast and cleaning services.
• Passenger transport — bus, tram, rail and domestic flights within Bulgaria.
• Cultural events — cinema, theatre, museum admission, live music performances.
• Water supply and sewage — domestic water supply services.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate DDS automatically.

VAT Registration Threshold

Bulgaria's VAT registration rules:

• Mandatory registration: annual turnover exceeding BGN 100,000 (approximately €51,130) in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT — useful if your customers are VAT-registered businesses.
• Effect: registered businesses must charge DDS on taxable supplies, file monthly VAT returns, and can reclaim input VAT on business purchases.
• Non-Bulgarian businesses: foreign businesses making taxable supplies in Bulgaria must register for VAT regardless of turnover.

Calculate your gross quote regardless of scheme with the VAT calculator — use 0% in Custom mode if you are below the threshold and not registered.

VAT Registration in Bulgaria

1. Who must register: any business exceeding the €51,130 threshold, plus all non-Bulgarian businesses making taxable supplies in Bulgaria.
2. Where: register with the National Revenue Agency (NRA) — Narodno Otdelane za Prihodite. Applications can be submitted online via the NRA portal.
3. What you receive: a VAT identification number (BG + 9 digits) and a Bulstat registration number. The VAT ID is required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments and penalties.

Bulgarian Invoice Requirements

Under the Bulgarian VAT Act (transposing the EU VAT Directive Articles 226–231), every DDS invoice issued by a Bulgarian business must contain:

1. Supplier details — full legal name, registered address, VAT identification number and Bulstat number.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed in the numbering series.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding DDS.
7. Rate and amount — applicable DDS rate (20% or 9%) per line, net subtotal per rate, total DDS amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Build a compliant Bulgarian invoice in seconds with the invoice generator — select 20% or 9% rate, add your VAT ID, and export as PDF.

Reverse Charge in Bulgaria

The reverse charge mechanism shifts VAT accounting from seller to buyer in these Bulgarian scenarios:

• B2B services from Bulgaria to an EU customer: you invoice at €0 DDS with a reference like: "Reverse charge — Art. 196 Council Directive 2006/112/EC. Customer to self-account." Both your VAT ID and the customer's must appear on the invoice.
• B2B services received from abroad: if a non-Bulgarian supplier provides services to your Bulgarian business, you self-account Bulgarian DDS under the reverse charge and report it on your return.
• Certain domestic supplies: construction services, supplies of gold investment, mobile phones, computers and certain electronics — the buyer self-accounts regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker before invoicing.

OSS — Bulgaria and the One Stop Shop

Bulgaria participates in the EU One Stop Shop (OSS) since 1 July 2021. What this means for Bulgarian sellers:

• B2C distance sales of goods to other EU countries — once your pan-EU cross-border turnover passes €10,000 per year, you must charge the destination country's VAT rate and declare it through OSS.
• Registration: register for OSS via the NRA portal. You file one quarterly OSS return covering all destination countries, and the NRA distributes the collected VAT to each member state.
• Below €10,000: you may charge Bulgarian 20% DDS on all B2C cross-border sales (domestic simplification).
• B2B: OSS does not apply to B2B — reverse charge governs those transactions.

Run any scenario through the reverse-charge vs OSS checker to confirm the correct treatment.

Worked Examples

Worked Example — Adding 9% Reduced DDS

A Plovdiv bookshop sells books worth €300 net. The reduced 9% rate applies to books.

Gross = €300 × 1.09 = €327 · DDS = €27

Verify instantly with the VAT calculator — select Bulgaria and set 9% in Custom-rate mode.

How to Use the Bulgarian VAT Calculator

1. Select Bulgaria from the country dropdown — the standard 20% rate auto-fills.
2. Choose mode: Add DDS (net → gross), Remove DDS (gross → net), or Custom rate (use 9% for reduced items).
3. Enter the amount and click Calculate. Net, DDS and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Bulgarian National Revenue Agency (NRA) and EUR-Lex. Always confirm with your local tax advisor.