E-Commerce: Bulgaria vs Cyprus VAT Rules

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

    CriterionBulgariaCyprus
    Standard rate applied20%19%
    Registration thresholdBGN 100,000 (~€51,000)€15,600 annual turnover
    Filing frequencyMonthlyQuarterly
    Invoicing constraintsStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Standard EU invoice requirements. Tax invoices must be issued within 30 days of supply. Self-billing allowed.
    Sector-relevant regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsSpecial scheme for travel agents · Reduced rate for renovation of private dwellings · IP box regime interacts with VAT planning
    Penalty exposurePenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.10% surcharge on late payments. €50 per day penalty for late filing, capped at €1,000.

    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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