Bulgaria

VAT rate

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9%, 20%

Minimum amounts

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BGN 800 (quarterly claim)
BGN 100 (yearly claim) 

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices are not accepted.

Special rules

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