VAT of destination
If you sell goods outside Bulgaria in other EU member states, you must monitor your sales and whether their value exceeds the threshold for cross-border sales, which is set by each EU country from 35,000 to 100,000 euros. This means that if you have exceeded the permitted threshold of the country in which you sell, you are obliged to register your business there and apply the VAT rate applicable in that country - this is the so-called VAT of destination.
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