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Bulgaria VAT Rates 2026

Bulgaria (България) levies Value Added Tax as ДДС (Данък върху добавената стойност). The standard rate is 20%, applied to most goods and services. Reduced rates of 9% apply to hotel and tourist accommodation, books, baby products.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/BG endpoint to get Bulgaria data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/BG
# No authentication required for rate lookups

# Response:
# { "country_code": "BG", "tax_type": "vat",
#   "standard_rate": 20, "reduced_rates": [9],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Bulgaria standard rate.

// 1. Validate the customer's Bulgaria VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/BG/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Bulgaria VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/BG').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [9] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Bulgaria standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Bulgaria VAT

Bulgaria became the 21st member of the eurozone on 1 January 2026, so VAT amounts are now invoiced in euro rather than leva. The 20% standard rate has been stable since 1999 — one of the longest-unchanged rates in the EU — with a single 9% reduced rate centred on tourism. VAT returns are filed monthly with no quarterly option, unusual among smaller EU economies.

VAT in Bulgaria is administered by the National Revenue Agency (NRA). Bulgaria VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · National Revenue Agency (accessed Jun 2026)

Rate history

• 1999Standard rate set at 20%
• 2026Euro replaced the lev as Bulgaria joined the eurozone on 1 January

Frequently asked questions

VAT & GST rates in other EU countries