VAT in Bulgaria

Value Added Tax in Bulgaria is also known as "Danak varhu dobavenata stoinost" (DDS) in the local language.

What are the VAT rates in Bulgaria?

The VAT rates applicable in Bulgaria are:

• Standard Rate: 20%.
• Reduced Rates: 9%

The reduced and super-reduced VAT rate will only be applied to specific products covered by the VAT Directive.

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%