Bulgaria

Bulgaria VAT Return

Bulgarian VAT (ДДС) for tax year 2026 under the Value Added Tax Act (ZDDS) as amended from 1 January 2026, in euro. Covers who must register; the 20%, 9% and 0% rates and what is at 9% in 2026; the new EUR 51,130 calendar-year registration threshold, the 7-day application and the registration date; the domestic and EU small enterprise schemes; input VAT and blocked credit; the monthly return (справка-декларация), ledgers and VIES declaration by the 14th; payment and refunds; distance sales and OSS; reverse charge; invoicing deadlines; the SAF-T timetable; deregistration; and penalties. Lev amounts in the law are shown in euro at BGN 1.95583. Trigger phrases: Bulgarian VAT, ДДС, ЗДДС, VAT return Bulgaria, регистрация по ЗДДС, VIES декларация, Bulgaria OSS. Out of scope: corporate tax (bg-corporate-income-tax), individuals' income tax (bulgaria-income-tax), payroll (bulgaria-payroll), treaties and withholding (bg-cross-border).