VAT registration is one of the first issues that every business owner or self-employed person faces. Missing the deadline here means fines and interest, so it is important to know when registration is mandatory and when it is optional.
In this manual, an accounting firm Rodi Consult (Varna) clearly explains all the grounds for VAT registration, updated for 2026.
In short: VAT registration is mandatory for taxable turnover of EUR 51,130 per calendar year (Article 96), for receipt or provision of services from/to abroad (Article 97a), as well as for intra-Community acquisitions exceeding EUR 10,000 (Article 99). Voluntary registration is also possible under Article 100.
What is VAT registration?
VAT is charged only by a person who is registered under VAT. Registration is applied for electronically at the National Revenue Agency. After registration, the company submits a monthly statement-declaration (by the 14th) and uses tax credit — deducts the VAT paid on purchases from the VAT due on sales.
Who is required to register?
They have an obligation taxable persons — anyone who carries out an independent economic activity: regularly, professionally and for remuneration. This does not only include companies — a natural person (trader or freelancer) can also be liable for tax.
Mandatory registration for turnover — Art. 96
The most common case. From 2026 the threshold is 51,130 euros taxable turnover for calendar year. The application is submitted by the 7th of the following month; if received within two months - within 7 days of the date. A new company registered to circumvent the threshold takes over the turnover of the old one (Art. 96, para. 10).
Registration for services from and to abroad — Art. 97a
- Services received from abroad (Facebook, Google, Etsy) — mandatory regardless of turnover.
- Services provided to the EU — obligation if the recipient is a taxable person in the EU.
The application — minimum 7 days ago the service. There is no right to a tax credit; VAT is not charged for sales in Bulgaria; the tax is self-assessed with a protocol under Art. 117. Practical example — in the article about renting through Airbnb and Booking.
Registration with the General Public Service Commission — Art. 99
For unregistered persons purchasing goods from EU suppliers. From 2026 the threshold is 10,000 euros per calendar year. The application is submitted 7 days before the transaction by which the threshold will be exceeded.
Voluntary registration — Art. 100
Beneficial for companies with many expenses from registered suppliers and customers, also registered - because of the tax credit. The rights and obligations are as under Art. 96. Registration under Art. 96 or Art. 100 cancels the need for Art. 97a and Art. 99.
Can I deregister?
Yes - under Art. 96 when the turnover falls below the threshold for 12 months; under Art. 97a/99 when the grounds cease to exist; under Art. 100 at the earliest 12 months from the beginning of the year. The procedure is in the NRA portal.
FAQ
At what turnover is VAT registration mandatory?
From January 1, 2026, registration under Art. 96 is mandatory upon reaching a taxable turnover of EUR 51,130 per calendar year. The application is submitted to the NRA by the 7th of the month following the month of reaching it, and in case of rapid growth within two months — within 7 days of the date of reaching it.
Does an individual need to register for VAT?
Yes, if he carries out independent economic activity - regularly, by profession and for remuneration. This includes traders (with or without ET) and freelancers. A taxable person can be both a company and an individual.
When do I register for services from abroad like Facebook or Google?
When you receive a service from a foreign person (advertising on Facebook, Google, Etsy, etc.), mandatory registration under Art. 97a arises — regardless of turnover and whether the supplier is in the EU. The application is submitted at least 7 days before receiving the service, and VAT is self-assessed with a protocol under Art. 117.
What is the registration threshold for intra-Community acquisitions (ICAs)?
From 2026, the threshold under Art. 99 is 10,000 euros per calendar year. If an unregistered person purchases goods from suppliers in the EU and reaches this amount, he/she must submit an application 7 days before the transaction that will exceed the threshold. The count starts over each calendar year.
Can I deregister for VAT?
Yes. In case of registration under Art. 96 — when the turnover falls below the threshold for 12 consecutive months. In case of Art. 97a or Art. 99 — when the reason ceases to exist and there is no other obligation to register. In case of voluntary registration under Art. 100 — at the earliest 12 months from the beginning of the calendar year.
The conclusion
The grounds for registration are several and are easily missed — especially Art. 97a for online advertising and Art. 99 for purchases from the EU. Tracking turnover and deadlines is key.
Not sure if you should register? Explore Rodi Consult accounting services or is contact us. Phone: +359 893 474 576.
This article is for informational purposes only and does not constitute tax advice. Please consult an accountant for your specific situation.
