Agencies: Bulgaria vs Czech Republic VAT Rules

    How VAT obligations differ for agencies between Bulgaria and Czech Republic.

    CriterionBulgariaCzech Republic
    Standard rate applied20%21%
    Registration thresholdBGN 100,000 (~€51,000)CZK 2,000,000 (~€82,000)
    Filing frequencyMonthlyMonthly or quarterly
    Invoicing constraintsStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Control statements (kontrolní hlášení) required monthly. Standard EU invoice fields mandatory. Electronic submission via tax portal.
    Sector-relevant regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsMandatory VAT control statements · Reverse charge for construction and metals · EET (electronic records of sales) system
    Penalty exposurePenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.0.05% per day on late tax payments. Fixed penalty of CZK 1,000 for late filing, up to CZK 50,000 for repeated offenses.

    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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