VAT Registration in Bulgaria in 2026: €51,130 Threshold, Deadline and Key Rules

From 1 January 2026, the general rules for mandatory VAT registration in Bulgaria are linked to a new national threshold expressed in euros and to a different way of monitoring turnover. For businesses, this means that the position should not be checked only at month-end — turnover needs to be monitored on an ongoing basis.

What is the VAT registration threshold in 2026?

For a taxable person established in Bulgaria, mandatory registration under Article 96(1) of the Bulgarian VAT Act arises when annual domestic turnover exceeds €51,130.

A significant change from 2026 is that annual turnover for this purpose is monitored during the current calendar year. The Bulgarian National Revenue Agency specifically states that businesses should monitor the amount on a daily basis in order to identify the date on which the threshold is exceeded.

What is the deadline for filing an application?

Once the national threshold is exceeded, the registration application must be filed within 7 days from the date on which the threshold is exceeded. For registration on this basis, the effective registration date is the day following the date on which the threshold was exceeded.

This makes the correct calculation of turnover particularly important: including or excluding a transaction incorrectly can lead to an incorrect registration date and subsequent compliance risk.

Does every type of income count towards the threshold?

It is not enough simply to look at total accounting revenue or amounts received into the bank account. The Bulgarian VAT Act has its own definition of annual domestic turnover, and whether a particular supply is included depends on its VAT treatment and place of supply.

For international services, real-estate transactions, financial transactions, online sales or supplies involving other EU Member States, a separate VAT analysis may therefore be appropriate.

Are there other grounds for VAT registration?

Yes. The national threshold is not the only basis for registration under the Bulgarian VAT Act. Depending on the activities of the business, separate registration obligations may arise — for example in relation to certain services involving foreign counterparties, intra-EU acquisitions, distance sales or specific corporate reorganisations.

Voluntary registration is also possible. Whether it is appropriate depends on the company’s customers, the nature of its expenditure, planned investments and expected growth.

Practical controls for management

• monitor annual domestic turnover separately from total accounting revenue;
• flag transactions with different VAT treatment;
• do not wait until month-end when the business is approaching the threshold;
• review contracts before significant or unusual transactions;
• plan in advance how invoicing and pricing will change after registration.

How can DESLIN help?

For VAT Registration, the analysis should begin with the actual business model and the real transactions, not with a single number alone. This makes it possible to determine the correct basis for registration, the relevant timing and the reporting obligations that follow.

This material is for general information only and is current as of 21 August 2026. VAT rules are highly dependent on the specific facts and should be considered individually.