Bulgaria: New VAT regimes for supplies of goods by EU supplies, small enterprises
Effective January 1, 2026
Amendments to the Value Added Tax (VAT) Act, promulgated in gazette issue No. 115 (dated December 30, 2025), include new VAT regimes for supplies of goods with installation by EU supplies and for small enterprises—effective January 1, 2026.
- Starting in 2026, supplies of goods that are assembled or installed by foreign suppliers established in the EU will no longer be subject to VAT reverse charge by the Bulgarian recipient.
- To harmonize with the provisions of the VAT Directive (Directive 2006/112/EC), two special schemes for small enterprises (one for in-country and one for within EU) were introduced.
Read a January 2026 report prepared by the KPMG member firm in Bulgaria