Important! After the change in VAT rules as of July 1, 2021, the existing thresholds for distance sales of goods within the EU have been abolished and replaced with a new threshold for the entire EU of EUR 10,000. Below this threshold of EUR 10,000, distance sales of goods within the EU may continue to be subject to VAT in the member state where the taxable person is established. Read more here.

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.