VAT registration calculator based on turnover 12 months ago

Calculator for determining the turnover threshold for mandatory VAT registration under Art. 96(1) of the Bulgarian VAT Act. Enter the turnover for the last 12 consecutive months to check whether you have reached the mandatory registration threshold.

Registration threshold (EUR)

Total amount for all filled months

0.00 EUR

Remaining to threshold

0.00 EUR

Detailed monthly breakdown
#	Month	Turnover	Cumulative turnover
TOTAL		0.00 EUR	threshold: 0.00 EUR

VAT registration turnover calculator

Detailed monthly breakdown (Art. 96(1) Bulgarian VAT Act)

#	Month	Turnover	Cumulative
TOTAL

VAT registration turnover calculator

Quick result preview

Total turnover

About the VAT calculator

The calculator calculates in which month a turnover of EUR51130 was accumulated and an obligation to register for VAT arises.

When is VAT registration in Bulgaria required?

This calculator is applicable for calculating the turnover for mandatory registration under the VAT Act, specified in Art. 96 para. 1 of the VAT Act.

From 01.04.2025 the threshold for mandatory registration under the VAT Act is 51130 euros and the calculator works with this threshold. When calculating for past periods, please keep in mind the following historical data for the thresholds for mandatory registration under the VAT Act:

from 01.04.2025 51130 euros

Within what period of time after reaching the threshold for mandatory registration must the company register under the VAT Act
Upon reaching the threshold for mandatory registration under Art. 96 para. 1 of the VAT Act or more for a period not longer than the last 12 consecutive months before the current month, registration must be made within 7 days of the expiration of the tax period during which this turnover was reached by submitting an application for registration. When this turnover is reached for a period not exceeding two consecutive months, including the current one, the person is obliged to submit the application for registration within 7 days from the date on which the turnover is reached.

The registration period is 14 calendar days from the date of submission of the documents.

In some cases, it is possible to finalize it faster.

There is no state fee.

After successful completion of the registration, companies are obliged to submit a monthly VAT return, in which they declare the activity for the respective month in accordance with the procedure described in the VAT Act.

In what period after reaching BGN 100,000 in turnover in Bulgaria must the company be registered for VAT

The term of registration is 14 calendar days from the date of submission of the documents.

It is possible in some cases to be finalized even faster.

There is no government fee.

After successfully completing the registration, the companies have the obligation to submit a monthly VAT declaration, in which they declare the activity for the relevant month according to the order described in the VAT Law.

More about VAT Registration

VAT Rates for Bulgaria

The standard 20%
Reduced 9%
Zero 0%

Code	Name of economic activity	Contribution
01	Crop farming, animal husbandry and hunting; ancillary activities	0.7%
02	Forestry	1.1%
03	Fishery	0.4%
05	Coal Mining	1.1%
06	Oil and natural gas production	0.7%
07	Mining of metal ores	1.1%
08	Mining of non-metallic materials and raw materials	1.1%
09	Ancillary mining activities	1.1%
10	Production of food products	0.7%
11	Beverage Manufacturing	0.7%
12	Manufacture of tobacco products	0.9%
13	Manufacture of textiles and textile articles, excluding clothing	1.1%
14	Clothing Manufacturing	0.5%
15	Treatment of hides; manufacture of shoes and other articles of treated skins without hair	0.5%
16	Manufacture of timber and articles of timber and cork, excluding furniture; manufacture of straw products and knitting materials	1.1%
17	Manufacturing of paper, cardboard and paper and cardboard products	0.9%
18	Printing activity and playback of recorded media	0.5%
19	Production of coke and refined petroleum products	0.7%
20	Manufacturing of chemical products	0.9%
21	Production of medicinal substances and products	0.9%
22	Production of rubber and plastic products	0.9%
23	Production of articles from other non-metallic mineral raw materials	1.1%
24	Manufacturing of base metals	1.1%
25	Manufacturing of metal products, excluding machinery and equipment	0.9%
26	Production of computer and communication equipment, electronic and optical products	0.5%
27	Manufacturing of electrical equipment	0.7%
28	Manufacturing of machinery and equipment, with general and special purpose	0.9%
29	Manufacturing of cars, trailers and semi-trailers	0.4%
30	Manufacturing of vehicles, excluding automobiles	0.9%
31	Furniture manufacturing	1.1%
32	Manufacturing not elsewhere classified	0.7%
33	Repair and installation of machinery and equipment	1.1%
35	Production and distribution of electrical and thermal energy and gaseous fuels	0.9%
36	Collection, purification and delivery of water	0.9%
37	Collection, removal and treatment of waste water	0.7%
38	Collection and disposal of waste; material recycling	1.1%
39	Reclamation and other waste management services	1.1%
41	Building Construction	1.1%
42	Building facilities	1.1%
43	Specialized construction activities	1.1%
45	Wholesale and retail of automobiles and motorcycles, maintenance and repair	0.5%
46	Wholesale, excluding trade in cars and motorcycles	0.7%
47	Retail trade, excluding trade in motor vehicles and motorcycles	0.5%
49	Land Transport	1.1%
50	Water Transport	1.1%
51	Air Transport	0.7%
52	Storage of goods and auxiliary activities in transport	0.9%
53	Postal and Courier Activities	0.9%
55	Hospitality	0.4%
56	Restaurant	0.5%
58	Publishing	0.4%
59	Film and television production, sound recording and music publishing	0.4%
60	Radio and television activity	0.5%
61	Telecommunications	0.7%
62	Activities in the field of information technology	0.4%
63	Information Services	0.4%
64	Providing financial services, excluding insurance and supplementary pension insurance	0.4%
65	Insurance, reinsurance and supplementary pension insurance	0.4%
66	Ancillary activities in financial services and insurance	0.4%
68	Real Estate Operations	1.1%
69	Legal and accounting activities	0.4%
70	Activity of central offices; management consulting activities	0.5%
71	Architectural and engineering activities; technical tests and analyses	0.5%
72	Research and Development	0.5%
73	Advertising and market research	0.4%
74	Other professional activities	0.5%
75	Veterinary activity	0.4%
77	Rentals and Operating Leases	1.1%
78	Employment and labor supply activities	0.5%
79	Tourist agency and operator activity; other travel and booking activities	0.5%
80	Security and Investigation Activities	0.7%
81	Building Maintenance and Landscaping Activities	0.9%
82	Administrative office activities and other ancillary services of business activity	0.5%
84	Government	0.7%
85	Education	0.5%
86	Human Health	0.5%
87	Medico-social care with accommodation	0.5%
88	Social work without accommodation	0.5%
90	Artistic and creative activity	0.7%
91	Other cultural activities	0.5%
92	Organization of games of chance	0.5%
93	Sports and other activities related to entertainment and recreation	0.5%
94	Activities of non-profit organizations	0.4%
95	Repair of computer equipment, personal and household items	0.5%
96	Other Personal Services	0.4%
97	Activities of households as employers of domestic staff	0.4%
98	Undifferentiated activities of households producing goods and services for own consumption	0.4%
99	Activities of extraterritorial organizations and services	0.5%

VAT registration calculator based on turnover 12 months ago

VAT registration turnover calculator

VAT registration turnover calculator

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About the VAT calculator

When is VAT registration in Bulgaria required?

In what period after reaching BGN 100,000 in turnover in Bulgaria must the company be registered for VAT

VAT Rates for Bulgaria