# ДДС калкулатор 2026 — Bulgaria VAT (20% / 9%) in euro

Source page: https://valem.run/calculators/bulgaria/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes ДДС of 20 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount (EUR) | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | No VAT charged by you: zero-rated supply, or the customer accounts for the tax | boolean |
| `annualTurnover` | Taxable turnover in Bulgaria this calendar year (EUR) | number |

## Sources

- [НАП — ДДС в България: стандартна ставка 20% (чл. 66 ЗДДС) и намалена ставка 9% (чл. 66а ЗДДС)](https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya) (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)](https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/registratsiya-po-zdds) (checked 2026-10-12)

## What this page claims

The Valem engine reproduces this model's formula through 5 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/bulgaria/vat.json
- Compute by URL: https://valem.run/calculators/bulgaria/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `bulgaria/vat`)