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VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Bulgaria | |
| standard rate | 20% Most taxable goods and services that are not subject to a reduced or zero rate or an exemption. From 1 January 2025, restaurant and catering services are again subject to 20%, as are bread and flour following the expiry of the temporary zero rate. |
| reduced rate | 9% Accommodation in hotels and similar establishments, including holiday accommodation and camping or caravan pitches. Printed or electronic books, including textbooks and children's books, as well as newspapers and magazines, except publications devoted wholly or mainly to advertising or consisting wholly or mainly of video or audio-music content. Food suitable for babies or young children, baby diapers and similar baby hygiene products listed in Annex 4 to the VAT Act. |
| zero rate | 0% Exports of goods outside the EU; intra-Community supplies of goods when the statutory conditions are met; international passenger and freight transport and specified supplies related to international transport; certain supplies connected with international goods traffic and processing of goods; supplies of gold to central banks and other cases expressly specified by law. These are taxable zero-rated supplies and generally retain the right to deduct related input VAT. |
| exempt without deduction | Subject to the statutory conditions, exemptions include certain healthcare and medical services, social services, education, certain cultural and non-profit activities, financial and insurance services, gambling, and specified supplies and lettings of real estate. Input VAT attributable to exempt supplies without deduction rights is generally not deductible. |
| out of scope | Employment and private sales outside an independent economic activity are not taxable independent economic activities. Subject to the statutory conditions, transfers resulting from a business reorganisation, transfer of an enterprise or contribution in kind are not treated as supplies. Certain activities of state and local authorities performed in their capacity as public authorities are also outside the scope of VAT. |
| reverse charge | Under reverse charge, the customer accounts for VAT instead of the supplier. This applies, for example, to specified services received from a supplier not established in Bulgaria where the conditions of Article 82 of the VAT Act are met. The Article 163a mechanism also applies to specified waste and scrap and to listed grain and industrial crops when the recipient is VAT-registered. Reverse charge is not a zero rate. |
| margin scheme | The margin scheme may be used by a VAT-registered dealer when reselling qualifying second-hand goods, works of art, collectors’ items and antiques acquired, for example, from a private individual or another dealer who applied the margin scheme. VAT is calculated on the positive margin between the selling and purchase price using the rate applicable to the goods. The taxable amount and VAT are not shown separately on the invoice. The dealer cannot deduct input VAT on goods to which the margin scheme is applied. Subject to the statutory rules, the dealer may choose normal VAT treatment instead. VAT Margin Scheme calculator. |
| small business VAT exemption | A taxable person established in Bulgaria is treated as applying the domestic small-business scheme when its annual Bulgarian turnover does not exceed EUR 51,130 in both the current and preceding calendar year and the other statutory conditions are met. No separate notification to the National Revenue Agency is required for the domestic scheme. From 1 January 2026, EU-established businesses meeting the conditions may also use the cross-border SME scheme; the EU-wide annual turnover threshold is EUR 100,000, together with the applicable national threshold of each Member State. |
| Past changes: | |
| 1 Jan 2026 | A new small-business VAT regime takes effect. The national annual turnover threshold is EUR 51,130. Eligible businesses established in Bulgaria may use the domestic exemption, while the cross-border EU SME scheme is available subject to an EU-wide annual turnover ceiling of EUR 100,000 and the applicable national thresholds. National Revenue Agency (Bulgaria) |
| 1 Apr 2025 | The mandatory VAT registration threshold is reduced from BGN 166,000 to BGN 100,000. National Revenue Agency (Bulgaria) |
| 1 Jan 2025 | The temporary reduced VAT rate on restaurant and catering services ends, and the rate returns from 9% to 20%. The temporary zero rate on bread and flour also ends, and these products return to 20%. Bulgarian Ministry of Finance |
| 1 Jul 2024 | The temporary 9% rate for the use of sports facilities and qualifying general tourist services ends and the standard 20% rate applies. Bulgarian Ministry of Finance |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 22 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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