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Bulgaria

Bulgaria

Manual
Value Added Tax (VAT)
Local Language:
Danak varhu dobavenata stoinost (DDS)
bulgaria flag
VAT Rates
Standard rate
20%
Reduced rate
9%

VAT Basics

VAT rates in Bulgaria by product and service

The standard VAT rate is 20%. Also, the standard VAT rate will generally apply to all goods and services for which no exemption or reduced VAT rate is provided.

The first reduced VAT rate is 9%. For example, this reduced VAT rate will be applied to hotel accommodation.

Likewise, on an ad hoc basis, the Bulgarian authorities have approved the temporary reduction of VAT rates on certain food products (for example, foodstuffs for children and babies), books, and energy products under the pretext of combating the adverse effects of inflation and the pandemic.

To confirm the VAT rate applicable to a particular product or service in Bulgaria, we recommend that you contact us.

  • Foodstuffs
     20% 
  • Water supply
     20% 
  • Pharmaceutical products
     20% 
  • Medical equipment for disabled persons
     20% 
  • Children´s car seats
     20% 
  • Passenger transport
     20% 
  • Books
     20% 
  • Books on other physical means of support
     20%
  • Newspapers
     20% 
  • Periodicals
     20% 
  • Admission to cultural services (theatre, etc)
     20% 
  • Admission to amusement parks
     20% 
  • Pay TV / cable
     20% 
  • TV licenses
     20% 
  • Writers / composers
     20% 
  • Hotel Accommodation
    9%
  • Restaurant and catering services
     20% 
  • Restaurants
     20% 
  • Medical and dental care
     20% 
  • Repair of shoes and leather goods
     20% 
  • Repair of clothing and household linen
     20% 
  • Hairdressing
     20% 

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