E-Commerce: Bulgaria vs Denmark VAT Rules

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

    CriterionBulgariaDenmark
    Standard rate applied20%25%
    Registration thresholdBGN 100,000 (~€51,000)DKK 50,000 (~€6,700)
    Filing frequencyMonthlyMonthly, quarterly, or biannually
    Invoicing constraintsStandard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.Standard EU requirements. Digital bookkeeping mandatory from 2024. Invoices must reference the Danish CVR number.
    Sector-relevant regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsNo reduced VAT rates — 25% applies to almost everything · Mandatory digital bookkeeping · Special rules for non-profit organizations
    Penalty exposurePenalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.Interest at the national bank rate + 0.7% per month. Fixed fines for late filing.

    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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