Bulgaria sets its VAT registration threshold at EUR 51,130 and adopts the EU small-business scheme from 1 January 2026

What changed in detail

The National Assembly adopted amendments to the VAT Act (ЗДДС) on 17 December 2025. They were published in the State Gazette, issue 115 of 30 December 2025, and under §69 they are in force from 1 January 2026. The law transposes Directive (EU) 2020/285, the EU small-business scheme.

§16 rewrites article 96:

• a taxable person established in Bulgaria must register for VAT once its annual turnover in the country exceeds EUR 51,130;
• turnover is computed under the new article 168в, on a calendar-year basis;
• the application is due within 7 days of exceeding the threshold.

EUR 51,130 is the euro equivalent of the former BGN 100,000 at the fixed rate of 1.95583.

The law also adds the EU cross-border small-enterprise scheme:

• the EU-wide turnover threshold is EUR 100,000;
• suppliers from other member states that use the scheme in Bulgaria register under article 96(2).

§63(1) is transitional. A domestic taxable person that was not registered but whose 2025 turnover exceeded EUR 51,130 must register, with 1 January 2026 as the registration date.

What it means

The EUR 51,130 threshold is in force, and it kept the economic level of the old BGN 100,000. The real change is the method: turnover is now measured over the calendar year under article 168в, not over the previous 12 consecutive months as before.

A higher figure is on the table. A Ministry of Finance draft published in September 2026 would raise the threshold to EUR 75,000 from 2027. It is a proposal, not law, so EUR 51,130 applies until an amending act is published in the State Gazette.