Manufacturing: Bulgaria vs Colombia VAT Rules
How VAT obligations differ for manufacturing between Bulgaria and Colombia.
| Criterion | Bulgaria | Colombia |
|---|---|---|
| Standard rate applied | 20% | 19% |
| Registration threshold | BGN 100,000 (~€51,000) | No general threshold |
| Filing frequency | Monthly | Bimonthly or quarterly |
| Invoicing constraints | Standard 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 regimes | Mandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators | Mandatory electronic invoicing via DIAN · Excluded goods/services list exempt from VAT · Special regime for simplified taxation (RST) |
| Penalty exposure | Penalty 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
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
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score