Agencies: Bulgaria vs Chile VAT Rules

    How VAT obligations differ for agencies between Bulgaria and Chile.

    CriterionBulgariaChile
    Standard rate applied20%19%
    Registration thresholdBGN 100,000 (~€51,000)No general threshold — all commercial activities subject to IVA
    Filing frequencyMonthlyMonthly
    Invoicing constraintsStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII.
    Sector-relevant regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsMandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated
    Penalty exposurePenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.10% penalty for late filing plus 1.5% interest per month.

    Typical use cases

    Marketing Agency
    Digital marketing, advertising, and brand management services.
    Design Agency
    UI/UX, graphic design, and branding agency work.
    Development Agency
    Custom software and web development projects.
    Consulting & Strategy
    Business and technology consulting for cross-border clients.

    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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