Manufacturing: Bulgaria vs Croatia VAT Rules
How VAT obligations differ for manufacturing between Bulgaria and Croatia.
| Criterion | Bulgaria | Croatia |
|---|---|---|
| Standard rate applied | 20% | 25% |
| Registration threshold | BGN 100,000 (~€51,000) | €39,816 annual turnover |
| Filing frequency | Monthly | Monthly |
| Invoicing constraints | Standard 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 regimes | Mandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators | Mandatory fiscalization of all invoices · Reduced rate for tourism and hospitality · Special scheme for farmers |
| Penalty exposure | Penalty 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
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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