Complete guide to Bulgaria's tax identification numbers — EGN (10-digit personal number), EIK/BULSTAT (9 or 13-digit business number), and VAT number formats. Covers checksum validation, registration rules, and withholding tax obligations.
Learn about VAT rules and guidelines in Bulgaria for businesses with our country guide — the 20% standard rate and 9% reduced rate, the EUR 51,130 calendar-year registration threshold, the 2026 repeal of the reverse charge on goods sold by non-established sellers, the 10-digit invoice numbering rule, monthly returns due by the 14th, and the draft e-invoicing mandate proposed for 1 January 2028.
Bulgaria's e-invoicing rules explained — no B2B or B2C mandate today (e-invoices need the buyer's consent under VAT Act art. 114(9)), a B2G duty on contracting authorities to accept EN 16931 e-invoices since 1 November 2019 (Public Procurement Act art. 115a), and the Ministry of Finance draft, in public consultation until 23 October 2026, that proposes mandatory structured e-invoices cleared by the National Revenue Agency from 1 January 2028.
How to verify a Bulgarian VAT number using the NRA portal or EU VIES. Covers Bulgarian VAT format, EIK vs VAT number distinction, deregistration, Art. 151a cash reporting, and the NRA e-store registry.