E-Commerce: Bulgaria vs Colombia VAT Rules

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

    CriterionBulgariaColombia
    Standard rate applied20%19%
    Registration thresholdBGN 100,000 (~€51,000)No general threshold
    Filing frequencyMonthlyBimonthly or quarterly
    Invoicing constraintsStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Electronic invoicing mandatory for all VAT-registered businesses via DIAN platform.
    Sector-relevant regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsMandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST)
    Penalty exposurePenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.5% per month for late filing, up to 100% of tax due. Interest at market rate + 3%.

    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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