E-Commerce: Bulgaria vs Chile VAT Rules

    How VAT obligations differ for e-commerce 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

    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

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