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Bulgaria VAT Rates 2026

Bulgaria (България) levies Value Added Tax under the name ДДС (Данък върху добавената стойност). The standard rate is 20%, applied to most goods and services. Reduced rates of 9% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/BG endpoint to get Bulgaria rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/BG
# No authentication required for rate lookups

# Response:
# { "country_code": "BG", "standard_rate": 20,
#   "reduced_rates": [9], "currency": "BGN" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Bulgaria standard rate.

// 1. Validate the customer's Bulgaria VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/BG/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Bulgaria VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/BG').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [9] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Bulgaria standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Bulgaria VAT

Bulgaria uses the Latin prefix BG even though its local name uses Cyrillic script. Companies with 9-digit EIK (commercial register number) and individuals with 10-digit EGN both receive VAT numbers in this format.

The Bulgaria ДДС is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Bulgaria business customer, validate their VAT registration number first.

VAT rates in other EU countries