SaaS & Software: Belgium vs Bulgaria VAT Rules

    How VAT obligations differ for saas & software between Belgium and Bulgaria.

    CriterionBelgiumBulgaria
    Standard rate applied21%20%
    Registration threshold€25,000 annual turnoverBGN 100,000 (~€51,000)
    Filing frequencyMonthly or quarterlyMonthly
    Invoicing constraintsBilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice.Standard EU invoice requirements. Invoices must be in Bulgarian or bilingual. Fiscal receipts required for cash sales.
    Sector-relevant regimesVAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transportMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operators
    Penalty exposureProportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches.Penalty of 5% of VAT due per month, minimum BGN 500. Criminal liability for large-scale evasion.

    Typical use cases

    B2B SaaS
    Business software sold to companies in other EU member states.
    B2C Apps & Services
    Consumer-facing digital services and mobile applications.
    API & Infrastructure
    Developer tools, APIs, and cloud infrastructure services.
    White-Label Solutions
    Resold or white-labeled software platforms.

    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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