Marketplaces & Platforms: Bulgaria vs Chile VAT Rules
How VAT obligations differ for marketplaces & platforms between Bulgaria and Chile.
| Criterion | Bulgaria | Chile |
|---|---|---|
| Standard rate applied | 20% | 19% |
| Registration threshold | BGN 100,000 (~€51,000) | No general threshold — all commercial activities subject to IVA |
| Filing frequency | Monthly | Monthly |
| Invoicing constraints | Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales. | Electronic invoicing (Factura Electrónica) mandatory for all taxpayers through SII. |
| 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 SII · No reduced VAT rates · Export of goods and services zero-rated |
| Penalty exposure | Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion. | 10% penalty for late filing plus 1.5% interest per month. |
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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