SaaS & Software: Bulgaria vs Chile VAT Rules

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

    CriterionBulgariaChile
    Standard rate applied20%19%
    Registration thresholdBGN 100,000 (~€51,000)No general threshold — all commercial activities subject to IVA
    Filing frequencyMonthlyMonthly
    Invoicing constraintsStandard 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 regimesMandatory fiscal device for cash transactions · Reverse charge for grain and waste trading · Special scheme for tour operatorsMandatory electronic invoicing via SII · No reduced VAT rates · Export of goods and services zero-rated
    Penalty exposurePenalty 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

    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

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score