Bulgaria VAT Rate (2026)
Bulgaria has a standard VAT rate of 20%. A reduced rate of 9% applies to hotel accommodation, tourist packages, books, and baby food products.
Bulgaria VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 20% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 9% | Reduced | Hotel accommodation and camping |
| 0% | Zero | Intra-community and international transport |
Bulgaria standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Apr 1994 – 1 Jul 1996 | 18% |
| 1 Jul 1996 – 1 Jan 1999 | 22% |
| 1 Jan 1999 – present | 20% |
Reduced rate categories in detail
9% reduced rate
The 9% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Bulgaria
Bulgaria applies its standard 20% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Bulgaria
Tourist VAT refund in Bulgaria
Non-EU residents shopping in Bulgaria can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Bulgaria VAT refund
Key facts
- Registration threshold: BGN 100,000 annual turnover
- Standard rate: 20%
- Reduced rates: 9%, 0%
- Tax authority: National Revenue Agency
- Currency: EUR
FAQ
What is the VAT rate in Bulgaria?
The standard VAT rate in Bulgaria is 20%.
Reduced rates of 9% and 0% apply to essential goods and services.
What is the import VAT rate for Bulgaria?
Import VAT into Bulgaria is charged at the standard 20% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Bulgaria VAT number?
Bulgaria VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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