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Mandatory VAT registration threshold
In 2026, the mandatory VAT registration threshold in Bulgaria is 51,130 EUR. Verified against source · 26 August 2026
Taxable turnover in Bulgaria above which VAT registration is mandatory (Art. 96 ЗДДС). From 2026 measured per calendar year.
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 51,130 EUR | 1 January 2026 | — | ЗДДС, чл. 96, ал. 1 и ал. 6 (в сила от 01.01.2026) | Verified against source · 26 August 2026 | From 2026 the threshold is measured per calendar year; registration due within 7 days of exceeding it. |
| 2025 | 166,000 BGN | 1 January 2025 | 31 December 2025 | ЗДДС, чл. 96, ал. 1 (ред. 2025) | Verified against source · 26 August 2026 | Measured over any 12 consecutive months. |
| 2024 | 100,000 BGN | 1 January 2024 | 31 December 2024 | ЗДДС, чл. 96, ал. 1 (ред. до 31.12.2024) | Verified against source · 26 August 2026 | Measured over any 12 consecutive months. |
- Source:
- ЗДДС 2026 — КиК Инфо
- Legal basis:
- ЗДДС, чл. 96, ал. 1 и ал. 6 (в сила от 01.01.2026)