VAT registration in Bulgaria 2026 – when does a foreign company need a Bulgarian VAT number?
VAT registration in Bulgaria may be necessary even without a local office or company. Factors that determine this include location of goods, import, warehousing, B2C sales, OSS, and reverse charge.
This guide explains when a BG number is needed and how SME and EX numbers work. Taxenlight supports companies with VAT registration abroad and subsequent VAT return processing.
VAT registration in Bulgaria – the most important information
The Bulgarian administration indicates that non-resident VAT registration in Bulgaria may apply to an entity that is not established locally but performs taxable supplies of goods or services in Bulgaria, unless the VAT is settled by the recipient.
First, determine the company's status
Different rules apply to a company established in Bulgaria, a company from another EU country using an SME, an EU company outside an SME and a non-EU entity.
Check the location of the goods
Warehouse, local stock, import and delivery with assembly may require standard VAT registration if the transaction does not involve SME, OSS or reverse charge.
Determine who settles VAT
Registration may not be necessary if the tax is correctly settled by the buyer or the sale is reported under the appropriate special procedure.
Check SME and EX number
From 1 January 2026, a qualifying company established in another EU country may apply the cross-border SME exemption in Bulgaria after prior notification to the country of establishment.
Taxenlight Experience
When registering for VAT abroad, the most important thing is to correctly establish the basis for your operation. First, you need to determine whether your company can use an SME and EX number, whether OSS or reverse charge applies, or whether standard VAT registration is required before the first local supply.
When to analyze the Bulgarian VAT number?
This preview helps you quickly distinguish between regular cross-border sales and the model where Bulgaria is
When to analyze the Bulgarian VAT number?
This overview helps you quickly distinguish between regular cross-border sales and a model where Bulgaria becomes the place of local settlement.
| Scenario | Should I analyze local registration? | What to check? |
|---|---|---|
| An EU company wants to benefit from the SME exemption | Yes, but it does not always require a regular BG VAT number. | EU registered office, prior registration, EX number, turnover in Bulgaria, EU-wide turnover and exempt transactions. |
| Goods from another EU country to a Bulgarian taxpayer | Yes, although a local VAT number is often not needed for a valid EU transaction. | Transport, buyer's VAT number, documents and place of commencement of shipment. |
| Goods already in Bulgaria | Yes. | Local delivery, buyer status, reverse charge and invoicing. |
| Warehouse or fulfillment in Bulgaria | Yes. | Movement of own goods, local sales, VIES and Intrastat. |
| Import of goods to Bulgaria | Yes. | Importer, customs document, import VAT, right of deduction and further sale. |
| B2B services for Bulgarian taxpayers | Yes, but reverse charge often works. | Type of service, place of provision, status of buyer and exceptions. |
| B2C sales to consumers in Bulgaria | Yes. | OSS, IOSS, local warehouse and shipping location. |
| Non-EU entity performs local delivery in Bulgaria | Yes. SME is not available to him. | Deadline before first delivery, OSS and reverse charge exceptions, importer and obligation to act through an accredited representative. |
| Scenario | Should I analyze local registration? | What to check? |
|---|---|---|
| Goods from another EU country to a Bulgarian taxpayer | Yes, although a local VAT number is often not needed for a valid EU transaction. | Transport, buyer's VAT number, documents and place of commencement of shipment. |
| Goods already in Bulgaria | Yes. | Local delivery, buyer status, reverse charge and invoicing. |
| Warehouse or fulfillment in Bulgaria | Yes. | Movement of own goods, local sales, VIES and Intrastat. |
| Import of goods to Bulgaria | Yes. | Importer, customs document, import VAT, right of deduction and further sale. |
| B2B services for Bulgarian taxpayers | Yes, but reverse charge often works. | Type of service, place of provision, status of buyer and exceptions. |
| B2C sales to consumers in Bulgaria | Yes. | OSS, IOSS, local warehouse and shipping location. |
| Non-EU entity sells locally in Bulgaria | Yes. | VAT registration, tax representative, import and seller status. |
What changes when you obtain a Bulgarian VAT number?
After standard registration, a company receives a Bulgarian VAT number and must correctly determine how to invoice local supplies, calculate tax, report transactions, and deduct input VAT. Registration alone doesn't mean that every sale is subject to the 20% rate—you still need to check whether the transaction type is reverse charge, 0% rate, or exempt.
For detailed information on the 20%, 9% and 0% rates, please refer to the VAT in Bulgaria.
- If the company settles Bulgarian VAT itself, the local number may be needed before the first invoice.
- If the buyer settles VAT using reverse charge, local registration may not be necessary for a given model.
- If B2C sales fall within the OSS, local registration may not be needed for those sales.
- If the goods are in Bulgaria, imported or sold from a warehouse, the analysis becomes much more specific.
Taxenlight advises
Don't treat the 20% rate as the answer to the registration question. First, determine whether the transaction is a local supply in Bulgaria and who is responsible for the tax. Only then decide whether Bulgarian VAT, reverse charge, a 0% rate, or some other indication will appear on the invoice.
When is VAT registration in Bulgaria mandatory for a non-resident?
Registration is particularly important when a company performs a taxable activity in Bulgaria and the tax is not settled by the recipient.
The goods are in Bulgaria
Sales of goods located in Bulgaria may be subject to local delivery. This applies to warehouse stock, import sales, and models where the goods do not ship directly from the seller's country.
Storage and fulfillment
The movement of goods to a Bulgarian warehouse can trigger the analysis of intra-Community acquisitions, local sales, VAT returns and additional reporting.
Import and resale
Imports must be separated from onward sales. Customs clearance alone does not eliminate VAT if a company sells goods within Bulgaria or from Bulgaria to other EU countries.
Delivery with assembly
Machinery, installations, technological lines and equipment assembled in Bulgaria may require registration even for a single project.
Not sure if your model requires a VAT number?
Taxenlight can check the registration obligation, basis, documents and time of application submission before the first local invoice.
Threshold of €51,130, limit of €100,000 and SME regime
From 2026, the rules regarding the limits depend on the place of establishment of the company and whether the entrepreneur applies the SME regime. The €51,130 threshold must not be treated as a general exemption for all non-residents.
Company established in Bulgaria
Registration is mandatory once the national limit of €51,130 is exceeded. The application must be submitted within 7 days of exceeding the limit, with the registration date being the day following the exceedance.
An EU company using SME
It can apply for the exemption in Bulgaria if it has a number ending in EX and its turnover does not exceed EUR 51,130 in Bulgaria or EUR 100,000 in the EU. If either limit is exceeded, an application for standard registration must be submitted within 7 days.
EU company outside SME or non-EU company
As a rule, you should register before your first taxable supply in Bulgaria, for which you will be responsible for paying the tax yourself. The application should be submitted no later than seven days before the VAT on your first supply becomes due.
Taxenlight advises
Don't just ask if the company exceeds €51,130. First, determine whether it's based in the EU, uses an SME, has an active EX number, and whether the transaction is even eligible for exemption. An EU company that doesn't use an SME may need to register regularly before making its first local sale.
VAT registration before the first transaction
The deadline depends on the basis for registration. EU companies not using the SME system in Bulgaria and non-EU companies should generally submit their application no later than seven days beforethe VAT on the first taxable supply becomes due. The deadline differs after the SME company exceeds the limits.
Don't postpone registration if you plan to:
- first sale from a warehouse in Bulgaria,
- first local sale after import,
- delivery with assembly or installation,
- regular sales through fulfillment,
- changing the model from cross-border shipping to local inventory,
- use of the Bulgarian VAT number in EU transactions,
- resignation or loss of the right to use SME,
- exceeding the limit of EUR 51,130 in Bulgaria,
- exceeding the limit of EUR 100,000 throughout the EU.
What are the risks of registering after the fact?
Late registration may require the determination of outstanding VAT, invoice corrections, the submission of overdue declarations and registers, and the payment of interest and penalties. The official service description indicates a penalty for failure to submit the mandatory application ranging from €255.65 to €2,556.46.
VAT registration in Bulgaria for companies from the European Union
A company established in another EU country should distinguish between three possible models: using the SME exemption, regular VAT registration in Bulgaria, or no local registration thanks to OSS or reverse charge.
SME and EX number
A qualifying EU company can benefit from the SME exemption in Bulgaria after registering with its country of establishment. It receives an identification number ending in EX and does not charge Bulgarian VAT on exempt supplies.
The EX number is not a regular Bulgarian VAT BG number and should not be presented as such in the article.
Standard VAT registration
If a company does not use SME or conducts transactions outside its scope, it may be required to register before its first local delivery. This applies particularly to models with warehousing, local inventory, import, and resale.
B2B services
For many B2B services, the Bulgarian buyer is responsible for paying the tax. However, it's important to check for exceptions, such as real estate, event admission, and services related to a specific place of performance.
The SME exemption does not automatically entitle you to deduct VAT on exempt supplies. Therefore, before choosing a system, you should weigh the administrative simplification against the loss of the right to deduct.
VAT registration for companies outside the European Union
A company established outside the European Union cannot use the cross-border SME system. If it makes its first taxable supply with a taxable place of business in Bulgaria and is required to settle the tax itself, it must generally register before that supply.
- the SME system and the EX number are not available to companies established outside the EU,
- whether the formal seller or importer is established in the EU,
- whether local deliveries are made in Bulgaria,
- whether the sale can be settled via IOSS or another special procedure,
- whether VAT is due from the buyer,
- whether registration should be carried out by an accredited tax representative,
- what documents will be required for registration and communication with the NRA.
An exception may apply to supplies settled through the appropriate OSS procedure or transactions where VAT is payable by the recipient. However, the existence of an exception should not be assumed without verifying the specific transaction.
Don't copy the EU model
The scheme used by an EU company should not be transferred to a non-EU company. In practice, the formal status of the seller, importer, and representative must first be established, and only then should the VAT registration process be developed.
Accredited Tax Representative in Bulgaria
A foreign company required to act through an accredited representative does not simply appoint a representative solely for correspondence. The representative is formally registered with the National VAT Agency and represents the foreign entity in its settlements under Bulgarian VAT law.
Who can be a representative?
An accredited representative may be a natural person with a permanent address or residence in Bulgaria or a Bulgarian legal entity that is not in liquidation or bankruptcy and has no outstanding tax or contribution arrears collected by the NRA.
What to separate?
- the VAT number determines the taxpayer's status,
- the accredited representative determines the manner of representing the foreign entity,
- a simple power of attorney does not always replace an accredited representative,
- Before registering, you need to check whether a given entity is obliged to use a representative,
- the representative and the foreign company should have a clearly defined scope of responsibility and document circulation.
To register a representative, an accreditation contract is required, among other things. The service of registering a representative is not subject to an administrative fee.
VAT registration in Bulgaria and OSS and IOSS
OSS in Bulgaria can help with certain B2C sales, but is not a universal replacement for local VAT registration.
When can OSS be enough?
When B2C sales to consumers in Bulgaria fall under the EU procedure and the goods are shipped from another EU country and there is no local warehouse or local release of the goods in Bulgaria.
When is OSS not enough?
- the company stores goods in Bulgaria,
- the company sells goods already located in Bulgaria,
- the company is an importer and carries out further local sales,
- the company performs a local delivery for which it is obliged to settle VAT itself,
- the company performs delivery and assembly,
- the transaction does not fall under the special procedure.
Taxenlight advises
If Bulgaria is only the recipient country, OSS may be sufficient. If Bulgaria becomes the place of storage, import, or local release of goods, you must revert to local VAT registration.
VAT registration in Bulgaria and reverse charge
Reverse charge may limit the seller's obligation to charge Bulgarian VAT, but it only works if the regulations for a specific transaction transfer the tax settlement to the buyer.
If VAT is correctly due from the Bulgarian buyer, the delivery in question may be an exception to the obligation to register before the first sale.
B2B services
For many services, reverse charge may be appropriate for a Bulgarian taxpayer if no specific exception applies.
Local goods
When selling goods already located in Bulgaria, you should not automatically issue a reverse charge invoice just because the buyer is a taxpayer.
Invoicing
After registration or when reverse charging, it is worth checking the official rules on VAT invoicing in Bulgaria.
What is the VAT registration process like in Bulgaria?
The process begins with establishing the basis for registration. This isn't just an administrative form, but a decision based on a real-world business model.
- Determine the right path. Check whether your company can use an SME and EX number, whether OSS or reverse charge works, or whether it needs standard VAT registration.
- Determine the basis and deadline for registration. Distinguish between exceeding the SME limit, registration before the first delivery, voluntary registration, and other special grounds.
- Prepare documents. Gather company documents, tax registration confirmation, transaction description, contracts, warehouse and import data, turnover statements, and representative documents.
- Submit your application through the appropriate channel. The application can be submitted via the NRA portal with the appropriate electronic signature, or to the appropriate administrative unit, in person or through an authorized person.
- Respond to the NRA verification request. The office can verify the basis of registration, turnover, company status, and documents confirming planned or completed transactions.
- Receive your number and start billing. After standard registration, prepare invoicing, monthly reporting, and document flow. Don't confuse an EX number with full local VAT registration.
What documents should I prepare for VAT registration in Bulgaria?
There is no single list of documents for every non-resident. The scope depends on the basis of registration, company status, import, warehouse, representative, and sales method.
Identification data
Current company registration details, a document confirming tax registration in the country of residence, EU VAT number, details of the person representing the company and required translations.
Reason for registration
Sales contracts, orders, warehouse and fulfillment documents, import documents, description of the flow of goods, deliveries with assembly and planned invoices confirming the basis for registration.
Additional formalities
Statement of turnover in Bulgaria and throughout the EU, power of attorney, documents of the accredited representative, accreditation agreement and other documents required for the specific basis of registration.
If the limits are exceeded, the office may require a breakdown of turnover by month, and in the case of the exceeded month, also daily data. The scope of documents depends on the basis of registration, and a single, exhaustive list should not be presented for all non-residents.
Taxenlight advises
Don't just prepare company details for registration. For non-residents, it's crucial to demonstrate why a VAT number is needed: warehousing, import, local delivery, assembly, contract, or goods movement.
How long does VAT registration in Bulgaria take and how much does it cost?
The official deadline for the authority to act is seven days from receipt of the application. However, this is not the deadline for preparing the entire registration, nor is it a universal deadline for submitting the application. The documents and the basis for registration should be ready well in advance.
7 days for verification
The authority checks the basis for registration and issues a registration act or a reasoned refusal.
No administration fee
There is no fee for processing the application itself. Costs may include translations, powers of attorney, representation, document preparation, and tax services.
The deadline for the application depends on the basis
Exceeding the SME limit triggers the deadline calculated after the exceedance, while regular non-resident registration may require an application no later than 7 days before the first delivery.
What happens after VAT registration in Bulgaria?
The VAT number doesn't end the project. After registration, the local settlement process begins: invoicing, registers, declarations, document circulation, and contact with the administration.
The most important consequences
- correct invoicing with a Bulgarian VAT number,
- monthly declaration and sales and purchase records,
- additional reporting, if applicable to the company.
We develop declarations separately
We describe the deadlines for declarations, sales and purchase registers, VIES, Intrastat, corrections, nil declarations and VAT payments in a separate guide VAT Declarations in Bulgaria.
A company using only the SME exemption and an EX number should not be presented as if it had a regular Bulgarian VAT number and was automatically subject to all local declaration obligations.
The most common mistakes when registering VAT in Bulgaria
Most mistakes result from treating registration as a formality rather than as a consequence of a specific sales model.
Threshold-only analysis
The €51,130 limit doesn't automatically protect every non-resident. You'll need to verify the company's registered office, SME system, EX number, and transaction type.
Registration after the fact
Selling from a warehouse or after import without registration may result in invoice corrections and outstanding VAT.
Automatic reverse charge
The buyer's B2B status isn't enough. You also need to verify the transaction type and tax jurisdiction.
Confusing OSS with registration
OSS does not replace the local number for warehousing, import and sales from Bulgarian stock.
No model documents
The mere information that the company wants a VAT number is not operationally sufficient.
Non-EU companies not included
You need to check the tax representative and additional formal requirements.
No declaration process
The VAT number triggers further obligations and requires the preparation of data for reporting.
Confusing the EX number with the VAT BG
The number ending in EX confirms the use of the cross-border SME exemption. It is not the standard Bulgarian VAT number used for full local settlements.
VAT Registration Bulgaria 2026 – Key Conclusions
The lack of a registered office does not close the issue
A foreign company may need a Bulgarian VAT number for local delivery, import, warehousing or assembly.
The thresholds apply to the SME system
The limits of EUR 51,130 and EUR 100,000 are crucial for the SME regime, but are not a general exemption for all foreign companies.
Plan your registration before your first sale
An EU company outside the SME and a non-EU company may be required to submit an application no later than 7 days before the first taxable supply.
OSS and reverse charge have limits
OSS does not work for every warehouse and import, and reverse charge does not automatically work for every B2B sale.
Non-EU companies require separate inspections
A non-EU company cannot use the SME scheme and should check the obligation to act through an accredited tax representative.
After registration, compliance begins
A standard VAT number initiates local settlements. The EX number, however, is used to apply the cross-border SME exemption and is not the same type of registration.
Not sure if you need a Bulgarian VAT number?
Schedule a call and let's go through the model: goods, import, warehouse, assembly, OSS, reverse charge, buyer status, documents and obligations after registration.
VAT Registration in Bulgaria 2026 – Questions and Answers
When does a foreign company have to register for VAT in Bulgaria?
A foreign company generally needs to obtain standard VAT registration if it makes a taxable supply in Bulgaria and settles the tax itself. Before submitting the application, it's important to check whether the company is eligible for SME, OSS, or reverse charge.
Can an EU company benefit from the SME exemption in Bulgaria?
A company established in another EU country can benefit from the SME exemptionif it submits a prior notification to the country of its registered office, receives a number ending with EX and does not exceed EUR 51,130 in turnover in Bulgaria and EUR 100,000 in the entire EU.
What does a number ending in EX mean?
The EX number is used to apply for the cross-border SME exemption. It is not a standard Bulgarian VAT BG number and does not imply full local VAT registration.
Does the EUR 51,130 threshold protect every foreign company?
No. The €51,130 limit applies in certain cases, including the SME regime. An EU company not using SME or a non-EU company may need to register before making its first local supply, regardless of turnover.
When should you submit an application for VAT registration?
An EU company not using the SME system and a non-EU company generally submit their application no later than seven days before the dateon which VAT on the first local supply becomes chargeable. If the SME system limits are exceeded, a separate seven-day deadline applies, counted from the date of exceedance.
Does a non-EU company need an accredited representative?
A non-EU company should check whether its registration basis requires it to operate through an accredited representative. The representative must meet the requirements set by the NRA and is formally registered by the administration.
Does warehousing or import result in registration obligations?
Warehousing, local stock, or import and resale can lead to standard VAT registration. It's important to determine the location of the goods, the importer, the resale, and whether SME, OSS, or reverse charge applies.
Does OSS or reverse charge replace VAT registration?
They can exempt a specific transaction from registration, but they don't apply automatically. OSS applies to selected B2C sales, while reverse charge applies only to transactions where the regulations shift VAT settlement to the buyer.
How long does VAT registration in Bulgaria take and is there a fee?
The authority generally completes the verification process within seven days of submitting the application. The administrative service itself is free of charge, but costs for documents, translations, power of attorney, representation, and tax services may apply.
What are the consequences of not registering on time?
Late registration can result in VAT arrears, invoice corrections, overdue declarations and records, interest, and penalties. The official service description indicates penalties ranging from €255.65 to €2,556.46, but this range does not exhaust all possible consequences.
This article is for informational purposes only and does not constitute tax advice. Before making a decision, please review current regulations, official announcements from the Bulgarian government, and the specific transaction situation.
