E-Commerce: Austria vs Bulgaria VAT Rules

    How VAT obligations differ for e-commerce between Austria and Bulgaria.

    CriterionAustriaBulgaria
    Standard rate applied20%20%
    Registration threshold€35,000 annual turnoverBGN 100,000 (~€51,000)
    Filing frequencyMonthly or quarterlyMonthly
    Invoicing constraintsStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.
    Sector-relevant regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators
    Penalty exposure2% late payment surcharge, 10% late filing penalty.Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.

    Typical use cases

    Physical Goods
    Tangible products shipped to customers across the EU.
    Digital Products
    E-books, software licenses, online courses, and digital downloads.
    Dropshipping
    Selling products shipped directly from a third-party supplier.
    Marketplace Selling
    Selling through Amazon, eBay, Etsy, and other marketplaces.
    Subscription Boxes
    Recurring product deliveries and subscription-based commerce.

    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

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score