Bulgaria VAT calculator (ДДС)
Bulgaria VAT calculator (ДДС)Bulgarian VAT (ДДС) is 20%, with a 9% rate on hotel accommodation, books, newspapers and magazines, and baby food and hygiene items. From 1 January 2026 a business must register once its annual turnover in the calendar year exceeds EUR 51,130.
Worked example · ДДС
With Amount of 100, this model computes ДДС of 20 EUR. See the full working.
✓ Verified against 5 self-test cases Updated for 2026 · sources checked 2026-10-12
How ддс (vat) in Bulgaria is calculated
The National Revenue Agency puts it plainly: *"Стандартна ставка на данъка - 20% (по чл. 66 от ЗДДС)"*. The reduced **9%** rate (art. 66a) covers accommodation in hotels and similar establishments, books in print or electronic form, newspapers and magazines, and food suitable for babies and young children, nappies and similar baby hygiene items.
**The threshold moved twice in a year and changed currency.** Since Bulgaria joined the euro on 1 January 2026, the national registration threshold is stated in euro: **EUR 51,130** of annual turnover in the country. It is now measured over the **calendar year** rather than a rolling twelve months, and the application is due within 7 days of crossing it.
Below the threshold registration is optional (art. 100). Exports and the other supplies in chapter three of the ЗДДС are zero-rated, which is a mechanism rather than a rate you pick. Estimate, not tax advice.
Worked example
ShowHide the full working: 5 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount (EUR) | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 20% |
| No VAT charged by you: zero-rated supply, or the customer accounts for the tax | no |
| Taxable turnover in Bulgaria this calendar year (EUR) | 0 |
| Computed by the engine | |
| Rate for the category | 0.2 |
| Rate applied | 0.2 |
| Net ✓ pinned | 100 EUR |
| ДДС ✓ pinned | 20 EUR |
| Gross ✓ pinned | 120 EUR |
| Must register for VAT | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
Каква е ставката на ДДС в България през 2026 г.?
Стандартната ставка е 20% (чл. 66 ЗДДС). Намалената ставка от 9% (чл. 66а) се прилага за настаняване в хотели, книги, вестници и списания, храни и хигиенни артикули за бебета.
What is the VAT registration threshold in Bulgaria in 2026?
EUR 51,130 of annual turnover in the country in the calendar year, from 1 January 2026. Registration must be applied for within 7 days of exceeding it.
How much VAT is on 100 EUR in Bulgaria?
20 EUR at the standard rate, for 120 EUR gross, or 9 EUR at the reduced rate.
Is Bulgarian VAT now charged in euro?
Yes. Bulgaria adopted the euro on 1 January 2026, and the National Revenue Agency states the registration threshold in euro.
Sources
- НАП — ДДС в България: стандартна ставка 20% (чл. 66 ЗДДС) и намалена ставка 9% (чл. 66а ЗДДС) · checked 2026-10-12
- НАП — Регистрация по ЗДДС: задължение за регистрация при годишен оборот над националния праг от 51 130 евро, считано от 01.01.2026 (чл. 96, ал. 1 ЗДДС) · checked 2026-10-12
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 5 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 5 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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