Import VAT and Duty in Bulgaria
VAT Rates in Bulgaria
The standard VAT rate in Bulgaria is 20% (DDS (danŭk vŭrkhu dobavenata stoinost)). Reduced rates of 9% and 0%.
Import VAT and customs duty in Bulgaria are administered by National Customs Agency (the Bulgarian Customs, part of the National Revenue Agency).
The rate applying on import is the rate that applies to a supply of the same or similar goods on the Bulgaria domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.
The Taxable Amount in Bulgaria
Import VAT is calculated on the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.
Customs Duty in Bulgaria
EU Common Customs Tariff applied through TARIC; the rate is set by the commodity code and origin. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.
Low-Value Consignments in Bulgaria
The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.
Postponed Accounting in Bulgaria
VAT-registered Bulgarian importers may account for import VAT through the VAT return rather than paying at the frontier. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.
Planning Duty and VAT for Bulgaria
Varna and Burgas are Bulgaria's main Black Sea container ports, with Varna serving the north-east and Burgas the south. China-origin containers can discharge directly on the Bulgarian Black Sea coast rather than at a foreign access port, which shortens the inland leg compared with landlocked destinations. From the Black Sea ports, cargo moves inland by road or rail into Bulgaria and onward into the Balkans and Central Europe. Some services transit the Turkish Straits, which is a scheduling variable to plan around.
That routing, and the country-specific points below, are what turn a generic EU calculation into a Bulgaria one. They belong in the landed-cost model from the outset rather than being discovered at clearance:
- Bulgarian standard VAT is 20%, with reduced rates of 9% and 0%
- Varna and Burgas give direct Black Sea access for Bulgaria
- ISPM 15 treatment and marking for all wood packaging
Frequently Asked Questions
The standard rate is 20% (DDS (danŭk vŭrkhu dobavenata stoinost)). Reduced rates of 9% and 0%.
The taxable amount is the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU form part of the customs value, so under-declaring freight understates the VAT.
No. The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. The EUR 150 threshold that remains relieves customs duty only — it has never been a VAT threshold.
From 1 July 2026 a temporary flat duty of EUR 3 applies per declared item category on consignments valued at EUR 150 or less. It is charged on the declarant, not the consumer, and runs until 1 July 2028.
No. Postponed VAT accounting changes when and how import VAT is accounted for, not whether it is due. The VAT remains payable; it is declared through the VAT return rather than paid at the frontier.