Marketplaces & Platforms: Austria vs Bulgaria VAT Rules
How VAT obligations differ for marketplaces & platforms 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
Platform Commissions
Revenue from transaction fees and commissions on marketplace sales.
Platform Subscriptions
Subscription fees charged to marketplace sellers or users.
Digital Marketplace
Platforms selling digital goods, courses, or creative assets.
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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