# VAT rates in Bulgaria

Source: https://veriport.io/vat-rates/bg (published 2026-10-28; reviewed monthly: last read 2026-10-28, next review 2026-11-24)

Bulgaria applies a standard VAT rate of 20 %, reduced rates of 9 %. Verified 2026-10-28 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.

## The rates Bulgaria applies

Standard 20 %; reduced 9 %. Currency EUR. Euro since 2026-01-01 (BGN 1.95583 = EUR 1; lev cash accepted until 2026-01-31): amounts in EUR. Rates unchanged by the changeover.

| Rate | Value | Applies since |
|---|---|---|
| Standard | 20 % | — |
| Reduced | 9 % | — |
| Super-reduced | none | — |
| Parking | none | — |

## Rate by category, usual case

The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.

| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 20 % | standard | — |
| E-books and electronic publications | 9 % | reduced | — |
| Printed books | 9 % | reduced | — |
| Foodstuffs (usual case; some items differ) | 20 % | standard | The temporary 0 % on bread and flour ended 2024-12-31. |
| Hotel and holiday accommodation | 9 % | reduced | — |
| Restaurant and catering services (food; drinks often differ) | 20 % | standard | since 2025-01-01. The temporary 9 % on restaurant and catering services ended 2024-12-31. |
| Newspapers and periodicals | 9 % | reduced | — |

## The same row by API

`GET https://veriport.io/api/v1/vat/rates/BG` returns this row as JSON with `verifiedOn` and its sources; no key for the first calls of the day.

```bash
curl "https://veriport.io/api/v1/vat/rates/BG"
```

## How this row was verified

Read on 2026-10-28 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.

## Questions

### What is the VAT rate in Bulgaria?

The standard rate is 20 %; the reduced rate is 9 %. Verified 2026-10-28.

### Which VAT rate applies to digital services sold to consumers in Bulgaria?

20 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.

### Which VAT rate applies to e-books in Bulgaria?

9 % (reduced).

### Is this page official?

No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [Bulgaria VAT number format](https://veriport.io/vat-number-format/bg)
- [Bulgaria IBAN format](https://veriport.io/iban-format/bg)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Bulgaria — National Revenue Agency, VAT — https://nra.bg/wps/portal/nra/taxes/dds (2026-10-24)
- Bulgaria — comprehensive VAT country guide 2026 (20 % standard; 9 % accommodation, books and e-books, baby food; restaurants back at 20 % since 2025-01-01; returns in EUR from 2026) — https://www.vatupdate.com/2026/02/10/bulgaria-comprehensive-vat-country-guide-2026/ (2026-10-28)
- Bulgaria joined the euro area on 1 January 2026 (BGN 1.95583 = EUR 1; lev cash accepted until 31 January 2026) — https://www.ecb.europa.eu/euro/changeover/bulgaria/html/index.en.html (2026-10-28)