E-Commerce: Bulgaria vs Croatia VAT Rules

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

    CriterionBulgariaCroatia
    Standard rate applied20%25%
    Registration thresholdBGN 100,000 (~€51,000)€39,816 annual turnover
    Filing frequencyMonthlyMonthly
    Invoicing constraintsStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Mandatory fiscal cash registers. Invoices must include all standard EU fields. e-Invoice system for B2G.
    Sector-relevant regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsMandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmers
    Penalty exposurePenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.Interest at 5.89% annually on late payments. Fines from €260 to €46,400 for non-compliance.

    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