Reclaiming VAT in Bulgaria
A VAT refund in Bulgaria is not a separate application for money — it is the consequence of the VAT return you file. Where input VAT exceeds output VAT, the difference is first set against your own liabilities and only the remainder is paid out by the revenue agency. What slows the process down is almost always documentation rather than the claim itself.
Companies and taxes · Last reviewed: 2026-08-23
Offset first, payment after
The sequence is deliberate: the state expects you to absorb the credit against your own liabilities before it releases cash. A business that consistently charges more VAT than it deducts will therefore rarely see a refund, while exporters, intra-EU suppliers and companies in an investment phase deal with it constantly.
Where claims usually stall
- The document is not compliant — an invoice that fails the formal requirements gives no right of deduction.
- The purchase cannot be linked to the taxable activity; anything that looks like private use is contested.
- The supplier has not reported the transaction and the cross-check shows a mismatch.
- For an intra-EU supply, the evidence that the goods actually left the country is missing.
- Purchases made before registration — deduction is possible only under narrow conditions.
How the procedure runs
File the return and the ledgers
The claim arises from the periodic return and the purchase and sales ledgers filed electronically, not from a separate letter.Let the offset period run
The law provides for an offset mechanism before an actual payment is made. No cash at this stage is the normal course, not a fault.Answer information requests quickly
The revenue agency may request further evidence, and a late reply stops the clock. Contracts, transport documents and proof of payment should be ready in advance.If an audit opens, complete the file
Audits are routine for larger and first-time claims. A refusal can be challenged administratively and then before the administrative court.
VAT paid in another member state
A business registered in Bulgaria reclaims VAT paid in another member state from that state's administration, but files through the Bulgarian electronic portal, which forwards the claim. Businesses established outside the EU follow a separate regime. The conditions and claim periods differ between the two, and both are published by the European Commission and the national revenue agency.
No deadlines or amounts here
This is not legal or financial advice
Frequently asked questions
Can a company with no turnover yet claim input VAT?
If it is registered and the purchases were made for a taxable activity, the right of deduction exists. The absence of sales is not itself a bar, but the intended activity has to be evidenced.
Does an audit mean something is wrong?
Not necessarily. For larger and first-time claims a check is part of ordinary control; the outcome depends on the documents, not on the fact that a review was opened.
We paid VAT on a conference in another EU country — where do we claim it?
Through the electronic portal of the state where you are registered, which routes the claim to the country that collected the VAT. Deadlines for these cross-border claims are strict, so it is worth calendaring them.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Национална агенция за приходите (НАП) — https://nra.bg/ · 2026-08-23
- Европейска комисия — Данъчно облагане и митнически съюз, ДДС — https://taxation-customs.ec.europa.eu/ · 2026-08-23
- Правно-информационна система „Лекс“ — ЗДДС и правилник — https://www.lex.bg/ · 2026-08-23
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