Bulgaria VAT rate 2026: 20% standard rate

By Remco from Avatcado

Bulgaria applies a 20 percent standard VAT rate and a single 9 percent reduced rate. The bigger story for 2026 is not the rates themselves but the currency: Bulgaria adopted the euro on 1 January 2026, so prices and VAT thresholds that used to run in lev are now set in euro, with dual pricing still mandatory alongside the changeover.

Bulgaria VAT rates

RateTypeApplies to
20%StandardDefault rate for goods and services not listed under the reduced category.
9%ReducedHotel and accommodation services, restaurant and catering services, books and newspapers, and food and hygiene products designed for babies and toddlers.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Bulgaria VAT number

Businesses charging Bulgaria VAT must hold an active Bulgaria VAT registration. Check any Bulgaria VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Bulgaria VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/BG" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "BG",
    "country_name": "Bulgaria",
    "currency": "EUR",
    "standard_rate": 20,
    "other_rates": [
      {
        "rate": 9,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What currency does Bulgaria use for VAT since 2026?

Euro. Bulgaria adopted the euro on 1 January 2026 at a fixed conversion rate of EUR 1 to BGN 1.95583, and dual lev/euro pricing remains mandatory for a transition period after the changeover.

What is the VAT registration threshold in Bulgaria?

EUR 51,130 for a calendar year, the euro equivalent of the former BGN 100,000 threshold, with the measurement basis switching from a rolling 12-month window to a calendar-year window at euro adoption.

How often do businesses file VAT returns in Bulgaria?

Bulgaria's National Revenue Agency sets filing cadence itself, as EU rules let every member state do, with returns generally required more often once a business's turnover approaches the EUR 51,130 registration threshold than for smaller ones.

How is VAT charged on digital services sold to consumers in Bulgaria?

Digital services such as software and streaming sold to Bulgarian consumers are taxed at Bulgaria's 20 percent standard rate, and sellers elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Bulgaria.

Does the reverse charge apply to services bought from abroad in Bulgaria?

Under Article 196 of the EU VAT Directive, a Bulgarian business buying services from elsewhere in the EU handles the VAT itself: it hands its DDS nomer to the seller so no VAT is charged on the invoice, then declares the Bulgarian VAT on its own return.

VAT number formats

See how Avatcado validates Bulgaria numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

Sources