VAT registration in Bulgaria for your online store
VAT registration in Bulgaria, returns filed in Bulgaria and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Bulgaria you need a VAT number in Bulgaria and you must file your returns there. The service includes registration and tax compliance in Bulgaria: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Bulgaria: 20% (reduced: 9%). There are no quarterly returns in Bulgaria: everything is monthly, with the VAT ledgers attached, so the accounts have to be kept up to date.
When you need a VAT number in Bulgaria
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Bulgaria: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Bulgaria and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Bulgaria in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Bulgaria at a glance
| 🇧🇬 Bulgaria | |
|---|---|
| Standard VAT rate | 20 % |
| Reduced rates | 9 % |
| Where you register | With the National Revenue Agency (NRA), at the Sofia territorial directorate that handles foreign businesses. |
| What number you get | Bulgarian VAT number (BG) |
| What you file | Monthly VAT return, always, accompanied by the purchase and sales ledgers in electronic format. |
| Transactions with other countries | Monthly VIES return and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for non-EU businesses (accredited representative); included in the service. |
| Packaging and EPR | Packaging registration and membership of a recovery organisation. Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Bulgaria
With the National Revenue Agency (NRA), at the Sofia territorial directorate that handles foreign businesses. File preparation, submission and follow-up until you have the number.
Returns on time
Monthly VAT return, always, accompanied by the purchase and sales ledgers in electronic format. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses (accredited representative); included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging registration and membership of a recovery organisation. Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Bulgaria, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Bulgaria and which channels you sell through there.
Registration
VAT registration in Bulgaria and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Bulgarian VAT number?
If you hold stock in Bulgaria, for example in an Amazon or logistics provider warehouse, and sell from there to Bulgarian customers.
What is filed every month in Bulgaria?
The VAT return with the purchase and sales ledgers, and the VIES return if you have carried out intra-EU transactions.
Can I declare sales from my stock in Bulgaria through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Bulgaria for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Bulgaria go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.