Bulgaria’s VAT reform, effective 1 January 2026, introduces a small‑enterprise regime allowing companies with turnover up to €51,130 domestically and €100,000 EU‑wide to operate VAT‑free across the EU, removes the reverse‑charge for goods assembled or installed in Bulgaria, and expands registration thresholds to include subsidies, packaging, transport and other charges, all expressed in euros following euro adoption.
From 1 Jan 2026, companies with turnover up to €51,130 in Bulgaria and up to €100,000 across the EU can operate VAT‑free across all EU member states.
From 1 Jan 2026, such suppliers must register for Bulgarian VAT; the reverse‑charge mechanism no longer applies.
From 1 Jan 2026, thresholds will include subsidies, packaging, transport and other charges, and all thresholds will be expressed in euros following Bulgaria’s adoption of the euro.
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VatCalc · about 7 hours ago
On 27 February 2026, Bulgaria’s National Revenue Agency issued Order No. Z‑TsU‑30‑359, updating the SAF‑T schema to version 1.0.2 effective 1 April 2026. The order mandates monthly SAF‑T submissions starting January 2026, with a phased timetable for large, mid‑sized and other taxpayers, and provides a six‑month grace period for the first filing. The required reports include monthly General Ledger, Accounts Payable/Receivable, Sales and Purchase invoices, annual Fixed Assets, and on‑demand Inventory.
SNI Technology · about 11 hours ago
Bulgarian National Revenue Agency has issued new guidance amending SAF‑T technical documentation, introducing schema version 1.0.2 as the mandatory format for all SAF‑T submissions. The updated specifications take effect on 1 April 2026, with deadlines set in the Tax and Social Security Procedure Code. Businesses and software providers have until that date to align their systems with the new schema.
Bloomberg Tax · about 1 month ago
The European Court of Justice issued a preliminary ruling on Feb. 9, 2026, concerning Bulgarian VAT liability for third parties. In Case C‑121/24, a road‑transport company was assessed for unpaid VAT after the supplier was removed from the commercial register. The ruling clarifies that the taxpayer can be liable for the supplier’s unpaid VAT when the supplier fails to pay the chargeable VAT.
Accountancy Bulgaria · about 1 month ago
This article explains the distinct roles of VAT returns, VIES, OSS, and Intrastat in Bulgaria and the EU, highlighting that each serves a different purpose—tax calculation, B2B reporting, B2C cross‑border sales, and statistical monitoring. It notes key changes effective from 2026, including euro adoption for VAT communications and the gradual introduction of SAF‑T. Understanding these differences helps businesses avoid compliance errors and audit risks.
VatCalc · 2 months ago
Bulgaria has amended its VAT Act to require foreign EU suppliers to register for Bulgarian VAT and charge local VAT on supply and install contracts, effective 1 January 2026. The change replaces the previous reverse‑charge mechanism, aligning with the EU place‑of‑supply rule. Bulgarian customers will receive VAT‑charged invoices, and suppliers must update contracts and invoicing systems accordingly.
KPMG · 2 months ago
Bulgaria has amended its VAT Act to introduce new regimes for goods supplied with installation by EU suppliers and for small enterprises, effective 1 January 2026. The changes remove the reverse‑charge obligation for goods assembled or installed by EU‑based foreign suppliers and establish two special schemes for small businesses to align with the EU VAT Directive.
