Manufacturing: Bulgaria vs France VAT Rules
How VAT obligations differ for manufacturing between Bulgaria and France.
| Criterion | Bulgaria | France |
|---|---|---|
| Standard rate applied | 20% | 20% |
| Registration threshold | BGN 100,000 (~€51,000) | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly | Monthly or quarterly |
| Invoicing constraints | Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales. | Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026. |
| Sector-relevant regimes | Mandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
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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