Not law: Bulgaria drafts a EUR 75,000 VAT registration threshold for 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Bulgaria
- Tax
- VAT
- Change type
- Threshold
- Status
- Proposed
- Impact
- Watch
- Announced
- 23 September 2026
- Effective
- 1 January 2027
- Authority
- Министерство на финансите (Ministry of Finance, Bulgaria)
- Verified
- Fetched from official source · high confidence
Bulgarian businesses whose taxable turnover falls between the current EUR 51,130 registration threshold and the proposed EUR 75,000 threshold, who would no longer face mandatory VAT registration if the draft is adopted unchanged.
No action — monitoring only.
The same draft law amending Bulgaria's VAT Act, published for consultation on 23 September 2026, would raise the mandatory VAT registration threshold in article 96 from EUR 51,130 to EUR 75,000. Under the draft this provision would take effect on 1 January 2027, the general commencement date. The draft must still be adopted by the Council of Ministers and the National Assembly.
What changed in detail
This is a draft, not law. Bulgaria’s Ministry of Finance published a draft law amending the VAT Act on 23 September 2026, open for public consultation (No. 12733-K) until 23 October 2026. The draft would raise the mandatory VAT registration threshold in article 96 from EUR 51,130 to EUR 75,000. Under the draft’s transitional provisions, this change would take effect 1 January 2027, the draft’s general commencement date. The draft still requires adoption by the Council of Ministers and the National Assembly before it has any legal effect.
What it means
A EUR 51,130-to-EUR 75,000 move would pull a meaningful band of small Bulgarian businesses out of mandatory registration, so it is worth tracking through the legislative process even though nothing changes yet. Because it is still a consultation draft, no business should deregister or stop monitoring turnover against the current EUR 51,130 threshold on the strength of this proposal — the current threshold remains in force until, and unless, the amendment is enacted.
Proof
В чл. 96, ал. 1 и ал. 2, т. 1 числото „51 130" се заменя със „75 000".In Article 96, paragraph 1 and paragraph 2, item 1, the number "51,130" is replaced by "75,000".
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