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E-commerce company in Bulgaria: VAT and customs

Setting up an e-commerce company in Bulgaria is no different from other companies as far as choosing a company type and registering with the Commercial Register goes; what sets it apart is the VAT on selling to consumers in other EU states and the customs treatment of goods arriving from outside the EU. This article covers only the official framework for those two points.

Companies and taxes · Last reviewed: 2026-10-08

This is not legal or financial advice

This page explains the process in general terms and points to the official sources of the competent authorities. For decisions specific to your own situation, consult a lawyer, an accountant or the relevant institution. Rules and amounts change over time.

Company set-up is a separate topic

Company types, set-up costs, accounting duties and foreign shareholders are covered in the related articles below. Here the two e-commerce-specific layers are explained.

VAT registration in Bulgaria

According to the National Revenue Agency (НАП) page, the obligation to register for VAT arises when annual turnover in the country exceeds the national threshold of 51 130 euro (as written on the page), and the application must be filed no later than 7 days after the threshold is exceeded. For the detailed conditions, read the page and ask your accountant.

Selling to consumers in other EU states: OSS

  • Per the European Commission page, the OSS (One Stop Shop) is optional; without it you may have to register for VAT in each Member State where you sell.
  • A business established in the EU can use the Union and import schemes. The Union scheme files quarterly returns, the import (IOSS) scheme monthly ones.
  • The OSS return does not replace your domestic VAT return; it is filed in addition to it.
  • Once you opt into a scheme you must declare all supplies it covers for all relevant Member States; you cannot pick only some countries.
  • For cross-border consumer sales that together do not exceed EUR 10,000 a year (excluding VAT, in the current and the preceding calendar year) by a seller established in only one Member State, the seller's own country's VAT rules continue to apply; above the threshold the consumer's country rules apply.
  • The import scheme covers consignments of a value not exceeding EUR 150; a seller established outside the EU must appoint an intermediary for it.

Goods from outside the EU: the EUR 3 duty

Bulgaria's Customs Agency (Агенция „Митници“) announces that from 1 July 2026 a EUR 3 import duty is charged for each item line in distance-sale consignments from third countries with a total value up to EUR 150. According to the page this is a temporary measure expected to apply until 1 July 2028; the duty is paid by the person lodging the customs declaration (platform, seller, carrier or representative). Consignments above EUR 150 continue to be treated item by item under the tariff.

This page is not legal or tax advice

The information was read from the European Commission, НАП and Customs Agency pages on 8 October 2026; thresholds and rates can change. E-commerce also has consumer-law, data-protection and invoicing rules, which are outside this article. For your own sales model, work with a Bulgarian accountant or tax adviser.

Frequently asked questions

Is there a separate company type for e-commerce?

No. Ordinary company types apply; the difference comes from the VAT and customs rules.

Is OSS mandatory?

According to the European Commission page it is optional, but once you opt in you must use it for all supplies covered by that scheme.

Is there customs duty on cheap orders from outside the EU?

Per the Customs Agency, from 1 July 2026 a EUR 3 import duty per item line applies to distance-sale consignments up to EUR 150.

Sources

The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.

  1. Европейска комисия — The One Stop Shop (VAT e-Commerce) — https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en · 2026-10-08
  2. Национална агенция за приходите (НАП) — Регистрация по ЗДДС — https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/registratsiya-po-zdds · 2026-10-08
  3. Агенция „Митници“ — Промени при онлайн пратките от 1 юли 2026 г. — https://customs.bg/wps/portal/agency/home/info-citizens/receiving-stock/receiving-shipment-changes-01072026 · 2026-10-08

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