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Bulgaria VAT Calculator (2026) β€” 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.

20%
Standard rate
9%
Reduced rate(s)
21.9%
EU average
EU
Bloc

How to use this calculator:

  1. Adding VAT β€” 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.
  2. Reversing (removing) VAT β€” 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 and receipts usually show only the VAT-included gross price β€” not the net amount. Reversing the calculation matters for bookkeeping (separating revenue from VAT collected), expense claims, and cross-border price comparisons. Because dividing by (1 + rate) isn't the same as simply subtracting the rate, doing this by hand is a common source of errors β€” 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 β€” already near the EU minimum of 15% β€” 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 Π»Π² 100.00 net price in Bulgaria at the standard rate of 20%:

  • VAT amount: Π»Π² 100.00 Γ— 20% = Π»Π² 20.00
  • Gross price: Π»Π² 100.00 + Π»Π² 20.00 = Π»Π² 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 β€” 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 β€” Bulgaria VAT

What is the VAT rate in Bulgaria?β–Ύ
Bulgaria's standard VAT rate is 20%. Reduced rates of 9% apply to specific categories such as food, books, or hospitality.
What is the VAT registration threshold in Bulgaria?β–Ύ
Businesses must register for VAT once annual turnover exceeds €51,130.
How do I remove VAT from a Bulgaria price?β–Ύ
Divide the gross price by 1 plus the rate as a decimal. For a Π»Π² 120.00 gross price at 20%: Π»Π² 120.00 Γ· 1.200 = Π»Π² 100.00 net, so VAT is Π»Π² 20.00.
Do I charge Bulgaria VAT rates when selling from another EU country?β–Ύ
If your total EU-wide B2C sales exceed €10,000/year, you charge VAT at the customer's country rate β€” so yes, Bulgaria's 20% rate would apply to consumers there, reported via the One-Stop Shop (OSS).
Is Bulgaria in the EU VAT area?β–Ύ
Yes, Bulgaria is an EU member state and follows the EU VAT Directive, including the minimum 15% standard rate rule and the €10,000 distance-selling threshold.

References & Sources

Rates last verified January 2026. VAT rates and thresholds are set by national legislation and can change β€” 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.

J

Jordan Hayes

Verified Author

Lead Content Editor & Personal Finance Specialist

Jordan Hayes is a personal finance content strategist with 9+ years building educational finance and health resources. He has written and fact-checked over 200 personal finance guides covering mortgage amortization, retirement planning, tax strategy, and budgeting. His work applies IRS publications, Federal Reserve data, and peer-reviewed research to make complex calculations accessible.

Personal FinanceMortgage & Loan AnalysisTax StrategyRetirement PlanningTechnical Writing

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