NRA has opened a consultation on VAT amendments covering the EU small business scheme, 0% VAT on defence supplies, and euro transition updates. Most measures take effect on promulgation, with some registration and reporting rules applying from 1 January 2026.
The Bulgarian National Revenue Agency (NRA) launched a public consultation on proposed amendments to the Regulations for Application of the Value Added Tax (RAVATA) on 10 February 2026.
Under the EU small business regime, Bulgarian-established businesses seeking VAT exemption in other Member States must submit a preliminary application and file turnover reports with the NRA. Invoices must display the “-EX” identification number. Supplies under the EU one-stop shop or general VAT registration in another Member State are excluded from the domestic EUR 51,130 annual turnover calculation.
All references to BGN are being converted to euro, including the VAT registration threshold, now set at EUR 51,130. Technical corrections cover exempt real estate supplies, input tax on promotional goods, and cash accounting VAT definitions.
The draft rules also introduce a 0% VAT rate with full input tax credit for supplies, intra-Community acquisitions, and imports of defence products under SAFE-supported public procurement contracts. Businesses must obtain a VAT exemption certificate from the NRA or Customs Agency within seven days of Ministry of Defence confirmation. The exemption applies to qualifying transactions regardless of the underlying contract date.
Most amendments take effect on promulgation, while registration forms and turnover reporting requirements apply from 1 January 2026.
The consultation is set to conclude on 12 March 2026.
