Bulgaria
Manual
Value Added Tax (VAT)
Local Language:
Danak varhu dobavenata stoinost
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.
