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Step-by-step guide

VAT registration in Bulgaria: when it becomes mandatory and how to file

VAT registration is not a choice you make when you feel ready — the law requires it from the moment your turnover over the last 12 months crosses the threshold. This explains exactly how that turnover is counted, when the clock starts, and what happens if you miss it.

Not yet verified6 steps
Tax & Finance
Business
Bulgaria
Who needs this
Anyone carrying on independent economic activity — companies, freelancers, landlords and people selling online. The threshold is measured over the last 12 consecutive months, not over a calendar year.
How long it takes
The application is due within 7 days; the revenue agency rules within about 7 days
What it costs
Registration itself is free. The cost comes after it: monthly returns, purchase and sales ledgers, and the obligation to charge the tax.
Agency
НАП

What you need to do

  1. 1

    Work out whether it applies to you at all

    Note

    The obligation arises when taxable turnover over the last 12 consecutive months reaches a set figure. The window rolls — each new month drops the oldest one out of the calculation. That is why most people miss the moment: they watch the calendar year, and the law looks twelve months back from today.

  2. 2

    Calculate your taxable turnover

    Action

    Turnover means taxable supplies, not everything that passed through the account. Not every sum you receive is a taxable supply, and not every taxable supply is taxed at the standard rate. If you are anywhere near the threshold, calculate it month by month rather than once at year end.

    The current threshold is set in the VAT Act and has been changed more than once. Check the figure in force today before you rely on your calculation.

  3. 3

    File the application through the NRA portal

    On the agency site

    The registration application is filed electronically through the National Revenue Agency's e-services portal. There is no form to download and complete by hand — it exists only inside the portal.

    This step needs a qualified electronic signature

    The submission has to be signed electronically, so it cannot be completed with a downloaded PDF. Follow the instructions above using your QES provider.

  4. 4

    The revenue agency reviews it

    Waiting period

    After filing, the agency verifies the data and issues either a registration act or a reasoned refusal. The registration date matters: from it onward you must charge the tax, even if the paperwork has not reached you yet.

  5. 5

    After registration: what starts applying

    Action

    From the registration date you charge VAT on your sales, keep purchase and sales ledgers, and file a return every month. The obligation is monthly and does not depend on whether you traded that month.

  6. 6

    Voluntary registration is a separate case

    Note

    Under Art. 100 of the VAT Act you can register without reaching the threshold. It makes sense if your customers are registered businesses that reclaim the tax, or if you have large VAT-bearing purchases. It makes little sense if you sell mainly to consumers.

Common questions

What is the mandatory registration threshold?
The figure is set in the VAT Act and has been changed more than once. Do not rely on a number you saw in an article or a forum — check the text of the Act, or ask the revenue agency for the figure in force today.
When exactly does the filing deadline start?
From reaching the turnover, not from the moment you noticed it. That is why the calculation has to be kept current.
Do I need an electronic signature?
To file electronically you need a qualified electronic signature or a personal identification code from the revenue agency. DocMuse issues neither — they come from a trust service provider and from an NRA office respectively.
What happens if I am late?
Late registration does not remove the tax due for the period in which you should have been registered, and a penalty applies on top. That is the main reason the threshold is worth tracking.
Can I deregister later?
Yes, under certain conditions and after a certain period. Deregistration has consequences of its own, including tax on assets you still hold.

Agencies change forms and fees without notice. If something here no longer matches, tell us.