Ce guide fournit un aperçu de la TVA en Bulgarie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Bulgarie.
est le taux forfaitaire de TVA appliqué en Bulgarie, qui contribue à l'un des ratios TVA/PIB les plus élevés de l'UE.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Bulgarie peuvent la récupérer.
Vous faites des affaires en Bulgarie ? Vous devrez vous conformer aux règles de la loi bulgare sur la TVA.
L'enregistrement n'est obligatoire que lorsque votre entreprise dépasse le seuil fixé en Bulgarie.
La Bulgarie applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
Les entreprises étrangères peuvent demander un remboursement de la TVA en Bulgarie sur les dépenses éligibles telles que l'hébergement, le transport (y compris les frais de taxi et les transports publics), les frais d'inscription à des conférences et autres dépenses liées à l'activité professionnelle. Pour être admissibles, les demandes doivent être accompagnées de factures conformes et respecter les règles bulgares en matière de TVA et les normes de documentation fixées par les autorités fiscales.
Des factures TVA précises sont essentielles pour obtenir le remboursement de la TVA bulgare. Les factures doivent indiquer le numéro d'identification TVA bulgare du fournisseur, appliquer le taux de TVA bulgare correct et respecter les exigences locales en matière de format et de contenu. Des informations manquantes ou incorrectes peuvent entraîner des retards ou le rejet des demandes de remboursement de la TVA étrangère.
Les entreprises étrangères doivent s'enregistrer à la TVA bulgare auprès de l'Agence nationale des recettes lorsqu'elles ont une présence ou une obligation fiscale en Bulgarie. Une fois l'enregistrement approuvé, l'entreprise recevra un numéro de TVA bulgare (également appelé « VAT ID Bulgaria ») qui est nécessaire pour émettre des factures conformes et récupérer la TVA locale sur les dépenses professionnelles éligibles.
How to Deregister for VAT and What to Consider First A drop in turnover, a change of business model, or the closure of a cross-border sales channel can all result in a company being registered for a tax it no longer needs to charge. Cancelling that registration is rarely as simple as writing to the […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
VAT in the Events Industry: The Triggers That Catch Businesses Out Most event businesses think they have a VAT plan. What they actually have is a VAT filing plan. Those are not the same thing. Filing returns on time does not protect you if the underlying classification of your supplies is wrong. If admission […]
Branch vs Subsidiary: Why the Distinction Matters More Than You Think for VAT Reclaim Most multinationals know the difference between a branch and a subsidiary from a corporate law perspective. Fewer realise how dramatically that distinction affects their VAT position, and specifically, how much recoverable VAT they may be leaving on the table because of […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
Ce webinaire explique comment les entreprises américaines peuvent identifier et récupérer la TVA étrangère, en détaillant des concepts clés tels que la réciprocité et en mettant en évidence les occasions de remboursement souvent manquées.
