VAT Registration Turnover Accumulation After 01.01.2026

VAT registration turnover accumulation after 01.01.2026

As of January 1, 2026, the VAT registration threshold in Bulgaria remains EUR 51,130, but turnover monitoring shifts to a calendar-year basis. This means turnover resets on January 1 each year and should be tracked in real time.

Registration is considered effective from the day after the threshold is exceeded, while the registration act may arrive later. In practice, this creates a presumed registration period where VAT obligations already apply.

Key points covered in this article:

• 7-day deadline to file the VAT registration application
• what is included and excluded in turnover (Art. 168v)
• special rule for tour operators and margin schemes (gross amount, not margin)
• presumed registration implications for invoicing and VAT reporting
• mandatory VAT charging, invoicing, ledger inclusion, and return filing after threshold breach

The practical risk after 2026 is timing: VAT may become due before the formal registration act is received.