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How to verify VAT number in Bulgaria?

VAT number Search on National Revenue Agency website​

Not sure about Bulgarian tax ID formats? See our complete guide to Bulgarian tax identification numbers for details on EGN, LNCH, EIK, and BULSTAT numbers.

VAT number search option is available for free in Bulgaria National Revenue Agency (NRA) website under Services option. You can directly go to the VAT number search here. This tool allows you to search for a company by its VAT number, EIK, EGN, LNCH, LN, or Sl numbers.

To verify a Bulgarian VAT number:

  1. Go to the NRA VAT lookup portal.
  2. Enter the Bulgarian VAT number (e.g. BG121884813) or company identifier (EIK, EGN, etc.).
  3. Submit — results appear immediately.
VAT Number Search in Bulgaria
VAT Number Search

Example: 121884813, 831650349, 131063188

A successful verification of the VAT Number on the NRA portal will return the following details:

  • Name of company/person
  • VAT identification number
  • Address
  • VAT registration date
  • Basis for VAT registration
  • Date of VAT deregistration
  • Date of registration on the basis of Art. 151a of VAT
  • Date of application based on Art. 151a of VAT
  • Date of deregistration based on Art. 151a of VAT
Successful VAT Number Verification in Bulgaria
Successful VAT Number Verification

Estores Search on National Revenue Agency website​

Bulgaria's National Revenue Agency also maintains a list of e-stores registered with the NRA. You can alternatively visit the search page directly here.

This search option allows you to search by: Name of the e-store, Web address of the e-shop, Online Platform Web Address, Name/pseudonym/identifier, Type of goods sold, Sales Person ID, and Name of the person making the sales.

Estore Search in Bulgaria
Estore Search
Estore Search Results in Bulgaria
Successful Estore search

A successful estore search returns: Name, Web address (domain), Online platform address, Type of goods/services sold, Information about the person making the sales, Date of submission, Date of cessation of business, and Date of NRA act for deletion from the list.

For more details on Bulgarian tax identifiers, see our Bulgaria Tax ID Guide.

Frequently Asked Questions​

What is the format of a Bulgarian VAT number, and how is it different from the EIK?​

A Bulgarian VAT number is BG + 9 or 10 digits (e.g. BG121884813). The 9-digit version corresponds to the EIK (Unified Identification Code — company registration number), which uses Modulo 11 check digits. The 10-digit version applies to sole traders or individual professionals (based on personal EGN). The EIK and VAT number share the same numeric core — BG is added for EU intra-community transactions. Having an EIK does not mean a company has a VAT number. [1]

What is Bulgaria's VAT registration threshold?​

Bulgaria's compulsory VAT registration threshold is BGN 100,000 annual taxable turnover (≈ €51,000). Voluntary registration is allowed at any amount below the threshold. Bulgaria's standard VAT rate is 20%. Reduced rates: 9% for hotel accommodation, children's products, restaurant food. Non-residents supplying taxable goods/services in Bulgaria must register regardless of turnover. [1]

The NRA portal shows a "Date of VAT deregistration" — does this mean the company has closed?​

Not necessarily. VAT deregistration means the VAT registration has ended (turnover fell below threshold, or NRA mandatorily deregistered for non-compliance), but the company (EIK) may still be legally active. An invoice from a deregistered Bulgarian company charging 20% VAT after the deregistration date is invalid. Verify the company's legal status separately in the Commercial Register (brra.bg). [1]

What does "Art. 151a — cash reporting regime" mean in the NRA portal results?​

Article 151a of the Bulgarian VAT Act is the VAT cash accounting scheme for small businesses with turnover ≤ BGN 2 million. Under this scheme, VAT becomes due when payment is actually received (not on invoice issue), and input VAT can only be reclaimed when the invoice is paid. If your Bulgarian supplier is on this scheme, your right to claim input tax may be delayed until you pay the invoice. [1]

Can I verify a Bulgarian VAT number on EU VIES instead of the NRA portal?​

Yes. EU VIES (ec.europa.eu/taxation_customs/vies/) covers Bulgarian BG-prefix VAT numbers and returns the company name, address, and Consultation Number. For standard intra-EU verification (e.g. verifying a Bulgarian supplier before applying reverse charge), VIES is sufficient. Use the NRA portal for deeper due diligence — it shows registration dates, deregistration dates, basis for registration, and Art. 151a status. [1] [2]

What triggers mandatory VAT deregistration by the NRA?​

Under Article 176 of the Bulgarian VAT Act, the NRA can mandatorily deregister a vendor if: (1) VAT liabilities exceed BGN 5,000 unpaid for 30+ days; (2) the entity cannot be located at its registered address; (3) two consecutive VAT returns are missed; (4) the entity misuses the VAT system (circular transactions, fictitious invoices). Mandatory deregistration is a significant due diligence red flag — the company cannot re-register until all VAT liabilities are resolved. [1]

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