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.


See below the VAT thresholds for sales to EU countries:


Member state

Special scheme for distance selling

 

National currency

Austria

EUR 35 000

Belgium

EUR 35 000

Bulgaria

BGN 70 000

Cyprus

EUR 35 000

Czech Republic

CZK 1 140 000

Germany

EUR 100 000

Denmark

DKK 280 000

Estonia

EUR 35 000

Greece

EUR 35 000

Spain

EUR 35 000

Finland

EUR 35 000

France

EUR 35 000

Croatia

HRK 270 000

Ireland

EUR 35 000

Italy

EUR 35 000

Lithuania

EUR 35 000

Luxembourg

EUR 100 000

Latvia

EUR 35 000

Malta

EUR 35 000

Netherlands

EUR 100 000

Poland

PLN 160 000

Portugal

EUR 35 000

Romania

RON 118 000

Sweden

SEK 320 000

Slovakia

EUR 35 000

Slovenia

EUR 35 000