Home > Resources > Manuals >
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% 

    Latest news

    E-invoicing in Spain: Complete Guide

    Spain publishes Order HAC/1028/2026, starting the countdown for mandatory B2B e-invoicing: from October 2027 for large businesses and October 2028 for all others.

    Why It May Be Time to Revisit Your E-Invoicing Strategy

    Almost every organization has an e-invoicing strategy, but few actually chose it. Loek Smits looks at the four strategies he sees in practice and how to make yours deliberate.

    poland city view

    Poland Plans 23% VAT Rate for Non-Alcoholic Beer, Wine and Selected Beverages

    Poland plans to increase the VAT rate on certain non-alcoholic beverages and energy drinks with 20% fruit or vegetable juice content. Learn about the draft law, reasons behind the change, and what it means for businesses.

    paris view

    E-Invoicing in France: Complete guide

    Mandatory B2B e-invoicing and e-reporting in France: rules, implementation calendar, simplification measures and certified Plateformes Agréées.

    bulgaria view

    E-Invoicing in Bulgaria: Complete Guide

    Bulgaria plans to make structured e-invoicing mandatory for domestic transactions from 1 January 2028, with real-time NRA validation and pre-filled VAT returns. Learn who is affected and what changes.

    paris view

    France Abolishes the Simplified VAT Regime (RSI) from 1 January 2027

    From 2027, French RSI businesses move to the normal VAT regime and file quarterly or monthly CA3 returns. Learn how the transition and e-reporting work.

    european union flag

    ViDA 2027: the VAT in the Digital Age changes taking effect on 1 January 2027

    On 1 January 2027, a new phase of ViDA (Directive (EU) 2025/516) enters into force, with changes affecting the deemed supplier regime, the €10,000 threshold for SMEs, and the scope of the One Stop Shop (OSS).

    Rome view

    Annual VAT Returns in Italy: All You Need to Know (2026)

    Your 2026 guide to Italy's annual VAT return: the recapitulative statement due by end of April the following year. Key rules, scope and more.

    Belgium Transposes First Stage of the EU’s ViDA VAT Package

    A new Belgian draft bill covers refinements to the existing B2C e-commerce VAT rules and a phase-out of the call-off stock simplification regime.

     windmills in the Netherlands

    E-invoicing in The Netherlands: Complete Guide

    Complete guide to e-invoicing in the Netherlands, covering B2G rules, Peppol, current B2B status and upcoming ViDA changes.