Balgarianovinite.com The National Assembly voted on Wednesday at second reading to amend the Value Added Tax (VAT) Act. The changes regulate the conditions for applying special VAT schemes for small enterprises, both for entities established in Bulgaria and for those established in another EU Member State.
The Assembly approved that small businesses in Bulgaria will be exempt from the obligation to charge VAT up to the registration threshold (EUR 51,130 / BGN 100,000) when making intra-Community supplies.
The small enterprise regime in Bulgaria may be applied by any taxable person established in the country who supplies goods and services with the place of supply in Bulgaria and whose annual turnover in the country does not exceed the national threshold of EUR 51,130 in a calendar year. This will also apply to supplies of goods and services with the place of supply in another Member State.
The new provisions ensure that, when applying the national threshold, no distinction is made between taxable persons established in Bulgaria and those established abroad.
A proposal by MPs Martin Dimitrov and Bozhidar Bozhanov (Continuing the Change – Democratic Bulgaria) to raise the VAT registration threshold from BGN 100,000 (EUR 51,130) to BGN 166,000 (EUR 84,874) from next year was rejected. The threshold remains EUR 51,130 in 2026. Small Businesses Exempt from VAT on Intra-Community Supplies Up to Threshold 2025 THE NEWS FROM BULGARIA – NEWS AGENCY 2009-2025 2025-12-17 19:11:58 Latest news World news Country news Most important news latest news most important latest of the day Justice Petar Nizamov Feathers Petar Nizamov- Feathers Justice bg iustitia.bg iustitia iusticia usticia investigation Burgas Bulgaria news news of the last hour news of the day news of today Bulgaria news The news from Bulgaria blitz news top news most important most commented latest news Boyko Borisov news weather coronavirus news news weather facebook youtube facebook instagram news today news of the last minutes news today today news news bg news leading news hot news bg news site for news all news news bg news of the last hour latest latest news bg news of today news today news today news of the last hour latest news today news bg news news 24 hours news vesti bg novini news world bird bg bivol bg bivol trud bg novini latest news today novinite bg news hello bulgaria political party coat of arms delyan peevski scandalous Bulgarian National Television Free Europe Television scandal exclusive live tv live right now tv tv online tv program bg live now tv news online tv online live court Burgas court Burgas district court Burgas court Burgas district court Burgas district court Burgas appellate court Burgas prosecutor Burgas prosecutor’s office Burgas district prosecutor’s office Burgas district prosecutor’s office Burgas district prosecutor’s office Burgas district prosecutor’s office Burgas district prosecutor’s office Burgas district prosecutor’s office Prosecutor General Ivan Geshev Prosecutor Geshev Tsatsarov Ministry of Internal Affairs Burgas ODMR Burgas ODPR Burgas police Burgas district police Burgas prosecutor Tsatsarov SGS cases Varna court chairman of the SGS court decisions on civil cases decisions on cases Plovdiv court decision of the court decisions cases Varna court criminal cases district district court decisions work in the court SGS chairman of the SGS judges Sofia court post judges Plovdiv court Plovdiv judges Plovdiv Supreme Court Inspectorate Supreme Court Supreme Judicial Council lawyer lawyer criminal cases lawyer civil cases lawyer marriage cases lawyer administrative criminal law criminal process civil law civil process administrative law constitutional law
