Bulgaria vs France — VAT Rules Compared

    Key VAT rules, thresholds, invoicing obligations and penalties in Bulgaria and France, side by side with dated official sources.

    RuleBulgariaFrance
    Standard rate20%20%
    Reduced rates9%5.5%, 10%
    Registration thresholdBGN 100,000 (~€51,000)€85,800 (goods) / €34,400 (services)
    CurrencyBGNEUR
    Filing frequencyMonthlyMonthly or quarterly
    Invoice rulesStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    PenaltiesPenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.
    Specific regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    In force since01 Jan 199901 Jan 2014
    Last verified01 Sept 202601 Sept 2026

    Main differences

    Both countries apply the same 20% standard rate, so the real difference lies in thresholds, filing frequency and invoicing obligations. Registration starts at BGN 100,000 (~€51,000) in Bulgaria against €85,800 (goods) / €34,400 (services) in France, and returns are filed monthly versus monthly or quarterly.

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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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