VAT registration
For businesses approaching the VAT threshold, trading across borders, or with a commercial reason to register voluntarily.
- We determine whether and when you have to register
- Documents prepared and the application filed with the NRA
- Communication with the NRA and ongoing compliance advice
VAT registration
VAT (Value Added Tax) is an indirect tax that is applied to the sale of goods and services. This tax mechanism is widely used in the European Union, including Bulgaria, and is an important part of the tax system of every enterprise. The basic concept of VAT is the taxation of the added value at each stage of production and delivery. Ultimately, the tax is paid by the end consumer, while enterprises act as intermediaries who collect it and remit it to the state. Registration can be mandatory or voluntary. Registration is mandatory once your taxable turnover reaches EUR 51,130. Since 1 January 2026 that turnover is measured over the calendar year — from 1 January to 31 December — rather than over the previous twelve consecutive months, and the application must be filed within 7 days of the threshold being crossed. Registration also becomes mandatory, regardless of turnover, for certain cross-border transactions. Voluntary registration is open to businesses below the threshold that have a commercial interest in being registered.
How do we assist with VAT registration?
- Determining the need for registration
- Documentation preparation
- Filing an application with the NRA
- Communication with the NRA
- Tax compliance advice
What is the VAT registration procedure?
- Submitting the registration application:
- The application for VAT registration is submitted at the nearest NRA office or online through the NRA electronic system. The application must include all necessary data about the person or company, including contact details, activity details, etc.
- Completing the registration:
- The NRA reviews and carries out the registration procedure. The applicant receives a notification or certificate of registration as a VAT taxpayer.
- Paying VAT:
- Once registered for VAT, the entity is obligated to pay VAT in accordance with the deadlines and procedures set by the National Revenue Agency (NRA).
How it works
Is registration needed?
We check your turnover and transactions and tell you whether registration is mandatory, voluntary or not needed.
Documents
We prepare the documentation the application requires.
Application
The application is filed with the NRA, at the office or through its electronic system.
Registration
The NRA reviews the application and carries out the registration; you receive the notification of registration.
After registration
VAT is paid according to the deadlines and procedures set by the NRA, and we advise you on staying compliant.
Frequently asked questions
When is VAT registration mandatory?
Once your taxable turnover reaches EUR 51,130. Since 1 January 2026 the turnover is measured over the calendar year, and the application must be filed within 7 days of the threshold being crossed. For certain cross-border transactions registration is mandatory regardless of turnover.
Can I register below the threshold?
Yes. Voluntary registration is open to businesses below the threshold that have a commercial interest in being registered.
Where is the application filed?
At the NRA office or online through the NRA electronic system. We prepare and file it for you and handle the communication with the NRA.
From our blog
Have a question about your business in Bulgaria?
Write to us or call. We reply in German, English or Bulgarian.