Registrations

VAT registration
Registration under the Value Added Tax Act is mandatory and optional. The registration is mandatory where a taxable person has a taxable turnover of BGN 50,000 or more over a period no longer than the last 12 consecutive months preceding the current month. In this case, a taxable person is required to apply for VAT registration within 14 days following the end of the tax period during which such turnover was reached.

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