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.
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