Bulgaria

VAT registration is mandatory once taxable turnover exceeds EUR 51,130 over the current or previous calendar year, effective 1 January 2026, and VAT due must be remitted by the 14th day of the month following the reporting month.

Bulgaria zero-rates intra-Community supplies, exports outside the EU, and international transport of goods, while exempting without credit certain land transactions, residential leasing to individuals, and financial, insurance, gambling, educational and health services.

Individual gains from disposing of securities of public companies traded on the Bulgarian Stock Exchange, on a regulated market in another EU/EEA country, on an equivalent third-country exchange, or on an SME growth market are exempt from capital gains tax. Bulgaria also exempts gains on one residential property per year held more than three years and up to two further properties held more than five years, and treats profit distributed as new shares or a rise in shares' nominal value as non-taxable.

Bulgaria's tax authority confirms that an individual's gains from selling or exchanging crypto-assets fall outside every category of non-taxable income listed in the Personal Income Tax Act, with a single stated exception for cases under Article 13(1)(26) of that Act.