Manufacturing: Austria vs Bulgaria VAT Rules
How VAT obligations differ for manufacturing between Austria and Bulgaria.
| Criterion | Austria | Bulgaria |
|---|---|---|
| Standard rate applied | 20% | 20% |
| Registration threshold | €35,000 annual turnover | BGN 100,000 (~€51,000) |
| Filing frequency | Monthly or quarterly | Monthly |
| Invoicing constraints | Standard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage. | Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales. |
| Sector-relevant regimes | Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme | Mandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators |
| Penalty exposure | 2% late payment surcharge, 10% late filing penalty. | Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion. |
Typical use cases
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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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