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.
It reports B2B intra‑EU supplies where reverse charge applies, enabling tax administrations to verify consistency between supplier and customer declarations.
From 2026, all VAT‑related communications in Bulgaria will be made in euros.
No, opting into OSS does not remove the obligation to file the domestic VAT return for other transactions.
SAF‑T will be gradually introduced from 2026 to enhance transparency of accounting data.
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Eurofast · 20 days ago
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.
VatCalc · 27 days 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 · 29 days 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.
LinkedIn Article by Paweł Mikuła · 30 days ago
The CJEU ruled that a lawyer providing free legal assistance who receives a fee from the opposing party upon a successful outcome is considered a VAT taxable person. The court held that the lawyer's fee constitutes a supply of services for consideration, subject to VAT under the EU VAT Directive. This decision clarifies that such fees are taxable even when paid by a third party.
VATCalc · about 1 month ago
Bulgaria will adopt the euro on 1 January 2026, triggering new VAT thresholds expressed in euros. The National Revenue Agency will enforce price monitoring and dual‑pricing rules to prevent profiteering during the currency transition.
EY · about 17 hours ago
EY highlights forthcoming changes to Belgian VAT rates, with particular emphasis on the food, entertainment and hospitality sectors. The commentary outlines the sectors that will be most affected but does not provide specific rate adjustments or implementation dates.
