Bulgarian VAT (ДДС) Guide & Calculator
Use our tool to easily calculate VAT in Bulgaria. The Bulgarian name for VAT is Данък върху добавената стойност (ДДС). This calculator can determine gross or net prices for both of the current Bulgarian VAT rates.
Current VAT Rates in Bulgaria
Bulgaria applies two primary VAT rates:
- Standard Rate (20%): This is the default rate and applies to all goods and services that are not eligible for the reduced rate.
- Reduced Rate (9%): This lower rate is applied to a specific set of goods and services, most notably hotel accommodation and other tourist services.
History of VAT in Bulgaria
Bulgaria introduced its Value Added Tax system on April 1, 1994, as part of its economic transition and in preparation for eventual EU membership. The initial standard rate was 18%. The rate was increased to 22% in 1996 before being reduced to the current 20% level in 1999, which has remained stable for over two decades.
| Period | Standard Rate |
|---|---|
| From 01/01/1999 | 20% |
| From 01/07/1996 | 22% |
| From 01/04/1994 | 18% |