Bulgaria to Lower VAT Registration Threshold from April 2025
Bulgaria cuts VAT registration threshold to BGN 100,000 from April 2025. Businesses must review turnover for compliance.

As part of its newly approved State Budget Bill for 2025, Bulgaria is set to lower its VAT registration threshold from BGN 166,000 (approx €85,000) to BGN 100,000 (approx €51,000). The change, effective from April 1, 2025, marks a significant shift for businesses operating in the country.

Initially proposed as part of a delayed draft bill aligned with the EU small business scheme for cross-border supplies, this adjustment aims to expand the VAT base and bring more businesses into compliance with EU VAT standards.
Companies trading in Bulgaria should review their turnover and prepare for the new threshold, ensuring they’re ready to register for VAT if they exceed BGN 100,000 in taxable turnover from April onwards.
April 1, 2025