Bulgaria VAT Calculator (2026) — Add or Reverse VAT
Bulgaria's standard VAT rate is 20%, with reduced rates of 9% on certain goods and services. Use the calculator below to add VAT to a net price, or reverse a VAT-included gross price to find the net amount.
How to use this calculator:
- Adding VAT — enter a net (pre-VAT) price, pick "Add VAT to net price," and the calculator applies Bulgaria's rate to show the VAT amount and gross total.
- Reversing (removing) VAT — enter a gross price that already includes VAT, pick "Remove VAT from gross price," and the calculator divides by 1 + the rate to isolate the net price and the exact VAT paid.
Understanding Bulgaria VAT
Bulgaria charges a standard VAT rate of 20%, alongside reduced rate of 9% for specific categories of goods and services.
Hotel accommodation and, temporarily, some restaurant and bread items are taxed at 9%.
VAT registration threshold
€51,130
EU distance-selling threshold
€10,000/year (EU-wide, applies once combined cross-border B2C sales exceed this)
Bloc
European Union member
Why Reverse VAT Calculation Matters
Invoices usually show only the VAT-included gross price, so separating revenue from VAT collected — for bookkeeping, expense claims, or cross-border comparisons — means working backward from that total. Dividing by (1 + rate) isn't the same as subtracting the rate, which is why the calculator above handles it exactly.
History & How the Rate Is Built
Bulgaria introduced VAT in April 1994 as part of its post-communist transition to a market economy. Upon EU accession in 2007, Bulgaria brought its VAT legislation into line with EU Directive 2006/112/EC, though the 20% standard rate — already near the EU minimum of 15% — required no reduction to comply.
As one of the EU's lowest-income member states, Bulgaria relies heavily on VAT (alongside a flat-rate income tax) for government revenue, making VAT compliance and collection efficiency a persistent policy focus for Bulgarian tax authorities.
Business Use Case: Registering for VAT in Bulgaria
A business crossing Bulgaria's registration threshold (roughly €51,130 in local currency terms) must register with the National Revenue Agency and apply the 9% reduced rate correctly to qualifying hotel and (where still temporarily reduced) restaurant and bread sales, alongside the 20% standard rate on everything else.
Real-World Example
A лв 100.00 net price in Bulgaria at the standard rate of 20%:
- VAT amount: лв 100.00 × 20% = лв 20.00
- Gross price: лв 100.00 + лв 20.00 = лв 120.00
Bulgaria VAT Compliance & Registration
Domestic businesses in Bulgaria generally must register for VAT once annual taxable turnover exceeds €51,130. Below that threshold, small businesses can often trade without charging VAT, though voluntary registration is usually available. For cross-border EU sales, the €10,000 distance-selling threshold and the One-Stop Shop (OSS) apply regardless of Bulgaria's domestic threshold — once total EU-wide B2C sales exceed €10,000, VAT is charged at the buyer's country rate and reported through a single OSS return.
Frequently Asked Questions — Bulgaria VAT
What is the VAT rate in Bulgaria?▾
What is the VAT registration threshold in Bulgaria?▾
How do I remove VAT from a Bulgaria price?▾
Do I charge Bulgaria VAT rates when selling from another EU country?▾
Is Bulgaria in the EU VAT area?▾
References & Sources
Methodology: standard and reduced VAT rates are cross-checked against the European Commission's official VAT rates page and Tax Foundation's 2026 tables. All EU member states must apply a standard rate of at least 15% and follow the EU VAT Directive's rules on reduced-rate categories — non-EU countries on this list set VAT/GST policy independently.
Rates last verified January 2026. VAT rates and thresholds are set by national legislation and can change — always confirm current figures with Bulgaria's national tax authority before invoicing. This tool is for estimation and educational purposes only and is not tax, legal, or accounting advice.
Jordan Hayes
Verified AuthorPersonal Finance Content Strategist
Jordan is a personal finance content strategist with 9+ years writing about mortgages, retirement, tax strategy, and budgeting. Every guide is cross-referenced with IRS publications, Federal Reserve data, and CFPB guidance to make complex calculations accessible. Editor at CalculatorApp.me.
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Tax-rate data, review & limitations
Jurisdiction: Bulgaria. Effective date: January 1, 2026. Reviewed by CalculatorApp.me editorial staff on July 26, 2026; next scheduled review: October 26, 2026.
Rates are reference estimates, not tax advice. Local rules, exemptions, filing status, and effective dates can change the amount due.
Primary sources
- European Commission Taxes in Europe database
- Tax Foundation, 2026 VAT Rates in Europe