{"id":200,"date":"2026-04-14T08:23:19","date_gmt":"2026-04-14T05:23:19","guid":{"rendered":"https:\/\/demo.bravisthemes.com\/americ\/?p=200"},"modified":"2026-09-27T10:21:06","modified_gmt":"2026-09-27T07:21:06","slug":"vat-changes-bulgaria-2026","status":"publish","type":"post","link":"https:\/\/payrollbg.bg\/bg\/vat-changes-bulgaria-2026\/","title":{"rendered":"VAT Changes in Bulgaria 2026: What Businesses Need to Know"},"content":{"rendered":"\t\t
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Effective from 2026 | State Gazette, Issue 115, 30 December 2025<\/em><\/p>

VAT changes Bulgaria 2026 came into force on 1 January 2026, directly affecting accounting practices and VAT returns for companies operating in Bulgaria. Published in State Gazette, Issue 115, dated 30 December 2025, these amendments transpose European directives into national law.<\/p>

These changes have a direct impact on the processes of accounting services and VAT registration in Bulgaria \u2014 both for local companies and for foreign entities with activities on Bulgarian territory.<\/p>

Below we outline the three amendments with the greatest practical significance.<\/p>

  1. Virtual and Online Events \u2014 Place of Supply Shifts to the Customer’s Location<\/strong><\/h2><\/li><\/ol><\/div>

    What Changed<\/strong><\/h3>

    This is one of the most significant VAT changes Bulgaria 2026 introduces for businesses receiving cross-border digital services. Until the end of 2025, the place of supply for services related to access to cultural, educational, sporting, scientific, or entertainment events was the location where the event physically took place.<\/p>

    From 2026, this rule has changed for virtual and online events. When such a service is provided virtually to a taxable person \u2014 a webinar, online conference, virtual exhibition, or similar event \u2014 the place of supply is where the recipient is established, not the organiser. (Art. 21, para. 12 of the VAT Act).<\/p>

    For supplies to non-taxable persons (individuals, end consumers), an equivalent rule applies: the place of supply is where the recipient is established, has a permanent address, or usually resides. (Art. 21, para. 13 of the VAT Act).<\/p><\/blockquote><\/div>

    \"VAT<\/div>

    What This Means in Practice<\/h3>

    If a foreign company organises an online event and sells access to a Bulgarian business, the supply has its place of supply in Bulgaria. Bulgarian VAT rules apply \u2014 including the obligation for the organiser to register for VAT in Bulgaria if not already registered here.<\/p>

    If, as a Bulgarian company, you purchase access to a virtual event from a foreign supplier not registered for VAT in Bulgaria, the obligation to account for VAT may transfer to you as the recipient. We recommend consulting your accounting team for the specific treatment of these supplies.<\/p>

    What You Should Do<\/h3>

    These obligations apply from the moment the VAT changes Bulgaria 2026 entered into force on 1 January 2026.<\/p>