Bulgaria vs Denmark — VAT Rules Compared
Key VAT rules, thresholds, invoicing obligations and penalties in Bulgaria and Denmark, side by side with dated official sources.
| Rule | Bulgaria | Denmark |
|---|---|---|
| Standard rate | 20% | 25% |
| Reduced rates | 9% | None |
| Registration threshold | BGN 100,000 (~€51,000) | DKK 50,000 (~€6,700) |
| Currency | BGN | DKK |
| Filing frequency | Monthly | Monthly, quarterly, or biannually |
| Invoice rules | Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales. | Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number. |
| Penalties | Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion. | Interest at the national bank rate + 0.7% per month. Fixed fines for late filing. |
| Specific regimes | Mandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators | No reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations |
| In force since | 01 Jan 1999 | 01 Jan 1992 |
| Last verified | 01 Sept 2026 | 01 Sept 2026 |
Main differences
Denmark applies the higher standard rate (25% vs 20%), a 5.0 point gap that directly affects consumer pricing. Registration starts at BGN 100,000 (~€51,000) in Bulgaria against DKK 50,000 (~€6,700) in Denmark, and returns are filed monthly versus monthly, quarterly, or biannually.
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Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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