VAT RATES – Bulgaria

see qlso :
– VAT compliance in Bulgaria
– Intrastat compliance in Bulgaria

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – standard rate : 20.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 20.00 %
Agricultural inputs
• VAT – standard rate : 20.00 %
Cut flowers and plants for decorative use
• VAT – standard rate : 20.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• VAT – standard rate : 20.00 %
Cut flowers and plants for food production
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 20.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 20.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 20.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 20.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 20.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 20.00 %
Footwear – Children
• VAT – standard rate : 20.00 %
Footwear – Adult
• VAT – standard rate : 20.00 %
Furs
• VAT – standard rate : 20.00 %
children nappies
• VAT – standard rate : 20.00 %
“
clothing – Adults ”
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 20.00 %
Petroleum products – Heating oil
• VAT – standard rate : 20.00 %
Petroleum products – LPG
• VAT – standard rate : 20.00 %
Petroleum products – Lubricants
• VAT – standard rate : 20.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 20.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 20.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 20.00 %
Energy products – Electricity
• VAT – standard rate : 20.00 %
Energy products – Firewood
• VAT – standard rate : 20.00 %
Energy products – Natural gas
• VAT – standard rate : 20.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 20.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – standard rate : 20.00 %
Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 20.00 %
Treatment of waste and waste water
• VAT – standard rate : 20.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 20.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by inland waterway
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by rail
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by road
• VAT – standard rate : 20.00 %
Domestic transport of passengers – by sea
• VAT – standard rate : 20.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Bars and cafés
• VAT – standard rate : 20.00 %
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 20.00 %
Take Away
• VAT – standard rate : 20.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 9.00 % Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Bars and cafés – night clubs
• VAT – standard rate : 20.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 20.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – standard rate : 20.00 %
Periodicals (as listed in annex III)
• VAT – standard rate : 20.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 20.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – standard rate : 20.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – standard rate : 20.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 20.00 %
Construction work on new buildings
• VAT – standard rate : 20.00 %
Supplies of new buildings
• VAT – standard rate : 20.00 %
• VAT – standard rate : 20.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – standard rate : 20.00 %

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
• VAT – standard rate : 20.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – standard rate : 20.00 %
Medical equipment for disabled persons (as listed in annex III)
• VAT – standard rate : 20.00 %
Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 20.00 %
• VAT – exempted : %
Social housing (as listed in annex III)
• VAT – standard rate : 20.00 %
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 20.00 %
Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 20.00 %
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 20.00 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – standard rate : 20.00 %
E-books
• VAT – standard rate : 20.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – standard rate : 20.00 %
Jewels
• VAT – standard rate : 20.00 %
Books on other physical means of support (as listed in annex III)
• VAT – standard rate : 20.00 %
Books (as listed in annex III)
• VAT – standard rate : 20.00 %
Taxation of works of art, collector’s items and antiques
• VAT – standard rate : 20.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 20.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 20.00 %
Writers, composers etc. (as listed in annex III)
• VAT – standard rate : 20.00 %
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – standard rate : 20.00 %
• VAT – exempted : % Organisations and cultural institutions under the Protection and Promotion of Culture Act
Admission to sporting events (as listed in annex III)
• VAT – standard rate : 20.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 20.00 %
Travel Agency
• VAT – standard rate : 20.00 %
• VAT – margin scheme : %
TV licence (as listed in annex III)
• VAT – standard rate : 20.00 %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 20.00 %
Services supplied by lawyers
• VAT – standard rate : 20.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 20.00 %

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