The Bulgarian government reduced the mandatory VAT registration threshold from BGN 166,000 to BGN 100,000 as of April 1, 2025, following amendments published in State Gazette No. 26 on March 27, 2025.
This change affects all taxable persons established in Bulgaria. Starting April 1, 2025, taxable persons who reach a turnover of BGN 100,000 or more within any 12-month period must submit a VAT registration application under Article 96, paragraph 1 of the VAT Act.
It’s important to note that the new threshold applies both for determining when registration becomes mandatory and for assessing deregistration eligibility. Taxable persons who are already registered and have a turnover below BGN 100,000 over the last 12 months as of April 1, 2025, may remain registered unless they choose to deregister voluntarily.
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