Bulgaria VAT (ДДС) calculator
Bulgarian VAT (ДДС) is 20% standard, with a 9% reduced rate for hotel accommodation, books and baby products. Exports and intra-EU supplies are zero-rated.
Calculate VAT for Bulgaria
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The Bulgarian VAT rates in 2026
Bulgaria levies VAT (данък върху добавената стойност, ДДС) under the VAT Act (ЗДДС), with the simplest rate structure in the EU:
- Standard rate — 20%: most goods and services, including electronics, restaurants, alcohol, professional services and most retail.
- Reduced rate — 9%: hotel and similar accommodation services (a long-standing reduction supporting tourism), books and periodicals, and baby foods and hygiene products.
- 0% rate: exports outside the EU, intra-EU supplies of goods, and international transport.
The temporary 9% rate that covered restaurant and catering services during the COVID period reverted to the 20% standard rate, so a restaurant bill in Bulgaria is again at 20%.
The math: add or remove ДДС
- Add 20% VAT: gross = net × 1.20
- Remove 20% VAT: net = gross ÷ 1.20
- Add 9% VAT: gross = net × 1.09
- Remove 9% VAT: net = gross ÷ 1.09
Worked example: a Sofia electronics retailer sells a device for 1,200 лв including VAT. The net is 1200 ÷ 1.20 = 1,000 лв, and the VAT element is 200 лв, which a registered business reclaims on the next monthly return.
VAT registration threshold
VAT registration becomes mandatory once taxable turnover exceeds 100,000 лв over the previous 12 months (raised from 50,000 лв in 2023). Below that, registration is voluntary — often worthwhile for B2B suppliers whose customers reclaim input VAT. Distance sellers and certain cross-border services follow the EU One-Stop Shop (OSS) rules instead.
The euro changeover
Bulgaria is on track to adopt the euro, replacing the lev at the fixed conversion rate of 1.95583 лв = €1. During the transition, prices are displayed in both lev and euro, and VAT rates and thresholds convert at the fixed rate without changing in real terms. The 20% and 9% rates themselves are unaffected by the currency switch — only the unit of account changes.
How to use the calculator
Choose the rate (20%, 9% or 0%), enter the amount and pick add-or-remove direction. The calculator returns net, VAT and gross. For mixed-rate invoices, run each line separately and sum.
Frequently asked questions
What is the VAT rate in Bulgaria in 2026?
The standard Bulgarian VAT (ДДС) rate is 20%. A 9% reduced rate applies to hotel accommodation, books and periodicals, and baby foods and hygiene products. Exports and intra-EU supplies are zero-rated.
Are restaurant meals at the reduced VAT rate in Bulgaria?
No longer. The 9% rate for restaurant and catering services was a temporary COVID-era measure that has reverted to the 20% standard rate. Hotel accommodation remains at 9%.
What is the VAT registration threshold in Bulgaria?
Registration is mandatory once taxable turnover exceeds 100,000 лв over the previous 12 months (raised from 50,000 лв in 2023). Below the threshold, registration is voluntary.
How does the euro changeover affect Bulgarian VAT?
When Bulgaria adopts the euro, the lev converts at the fixed rate of 1.95583 лв = €1. The 20% and 9% VAT rates and the registration threshold convert at the fixed rate without changing in real terms — only the currency unit changes, not the tax burden.
Are books taxed at the reduced rate in Bulgaria?
Yes. Books and periodicals are at the 9% reduced rate, alongside hotel accommodation and baby products. Most other goods and services remain at the 20% standard rate.