28 January 2026
Bulgaria requires foreign suppliers from other EU countries to VAT‑register for “supply and install” contracts from January 2026
Bulgaria has introduced changes to the VAT treatment of goods supplied with installation or assembly by foreign EU suppliers, effective 1 January 2026. Under amendments to the VAT Act published at the end of December 2025, these transactions will no longer fall under the domestic reverse‑charge mechanism.
Instead, EU suppliers will become responsible for charging Bulgarian VAT and must register for VAT in Bulgaria before carrying out their first taxable “supply and install” transaction.
Previously, Bulgarian customers could self‑account for VAT where the EU supplier was not established in Bulgaria, avoiding the need for VAT registrations by the EU suppliers.
LATEST NEWS
Sri Lanka defers non‑resident VAT on B2C...
Sri Lanka’s Inland Revenue Department (IRD) has announced a further deferral of VAT on digital services supplied through electronic platforms by...
SEE MORE
LATEST NEWS
Germany provides further guidance on how e-invoicing...
The German Ministry of Finance (Bundesministerium der Finanzen, BMF) has updated the e‑invoicing frequently asked questions on its website. The updated FAQs...
SEE MORE
LATEST NEWS
Slovakia proposing to extend domestic reverse charge...
Slovakia is considering expanding its domestic “reverse charge” VAT rules to certain higher risk services. The sectors reported to be in scope include IT...
SEE MORE