VAT registration rise to follow new EU guidance
Bulgaria’s parliament is reviewing proposals to increase the country’s VAT registration threshold from €50,130 to €85,000. This would come into effect from 1 January 2027.
The would bring Bulgaria’s threshold for mandatory VAT registration into the limit no prescribed by EU VAT rules.
Jan 2026 VAT registration threshold €50,130
As Bulgaria adopts the Euro currency on 1 January 2026, it has confirmed its 2026 VAT registration threshold at €51,130. This is the equivalent of the 2025 threshold of BGN 100,000.
Read more in our Bulgarian VAT guide.
Annual threshold for mandatory VAT registration returns to BGN 100,000 April 2025
The 2025 Bulgarian Budget has now come into force. This includes reversing a 1 January rise in the country’s Value Added Tax registration threshold. It will return to BGN 100,000 from BGN 85,000 from 1 April 2025. The higher level was set us the upper limit from 1 January 2025 under the EU SME scheme VAT threshold
Jan 2025: VAT registration rises to BGN 166,000 from 1 January 2025
Bulgaria’s Parliament is reviewing a rise in the annual VAT registration threshold from 1 January 2025. It will increase from the current BGN 100,000 (approx. €51,000) to BGN 166,000 (approx. €85,000).
Bulgaria estimates that 200 000 companies in Bulgaria would be exempted from mandatory VAT registration. Depending on how many companies choose to de-register, the state coffers will lose between 85 million and 130 million leva, they said.
At the same time, it is removing the obligation for non-EU businesses registering in Brussels under the non-Union OSS/IOSS to appoint a fiscal representative.
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2026 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU SME Scheme | €85,000 max | €100,000 EU residents only | |||||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €55,000 | Nil | €5,000,000 | €1,200,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | €51,130 | Nil | €0.9m | €1.15m | €17m | €36.1m | |
| Croatia | €60,000 | Nil | €450,000 | €300,000 | €450,000 | €300,000 | |
| Cyprus | €15,600 | Nil | €380,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2.2m | Nil | CZK 15m | CZK 15m | CZK 30m | CZK 30m | |
| Denmark | DKK 50,000 | Nil | DKK 41m | DKK 11.8m | DKK 41m | DKK 11.3m | |
| Estonia | €40,000 | Nil | Withdrawn | €325,000 | Withdrawn | €325,000 | |
| Finland | €20,000 | Nil | Withdrawn | €800,000 | Withdrawn | €800,000 | |
| France | Goods €93,600 Services €41,250 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Germany | €25k prior yr & €100k this yr | Nil | €3m | €1m | €49m | €52m | |
| Greece | Nil | Nil | €250,000 | €90,000 | €250,000 | €90,000 | |
| Hungary | HUF 20m | Nil | HUF 400m | HUF 200m | HUF 9bn | HUF 15bn | |
| Ireland | Goods €85,000 Services €42,500 | Nil | €750,000 | €750,000 | €5m | €34m | |
| Italy | €85,000 | Nil | €2m | €0 | €2m | €0 | |
| Latvia | €50,000 | Nil | €380,000 | €220,000 | €5m | €7m | |
| Lithuania | €45,000 | Nil | €600,000 | €400,000 | €7m | €10m | |
| Luxembourg | €50,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 240,000 | Nil | PLN 6.0m | PLN 2.8m | PLN 105m | PLN 148m | |
| Portugal | Nil | Nil | €650,000 | €600,000 | €6.5m | €6.5m | |
| Romania | RON 300,000 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €62,500 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €60,000 | Nil | €300,000 | €280,000 | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 120,000 | Nil | SEK 15m | SEK 12m | SEK 15m | SEK 12m | |
| Non-EU | |||||||
| Bosnia | BAM 100,000 | Nil | n/a | n/a | n/a | n/a | |
| Iceland | ISK 2m | Nil | n/a | n/a | n/a | n/a | |
| Montenegro | €35,000 | Nil | n/a | n/a | n/a | n/a | |
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Intrastat Northern Ire only) | £90,000 (Apr 2024) | Nil | £500,000 | £250,000 | £24m | £24m | |
