Import VAT rates in Bulgaria
Bulgaria applies a standard VAT rate of 20% and reduced rates of 9%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 9% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites The supply of accommodation services provided in hotels and similar establishments, including the provision of holiday accommodation and the rental of places for camping or caravans, with a place of supply in the territory of the country. | |
| 9% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs The reduced rate is applicable for supply of foods suitable for babies or small children. | 19011000 20051000 200710 21042000 |
| 9% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs The reduced rate is applicable for supply of specialised milk formulas (with partially hydrolysed protein and those for children with allergies) and dietetic foods for special medical purposes intended for infants. | 21069092 21069098 |
| 9% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. The supply of books on a physical medium or by electronic means, or both (including textbooks, knowledge books and textbooks, children's picture books, drawing or coloring books, printed or handwritten notebooks), periodicals like newspapers and magazines, on a physical medium or by electronic means, or both, other than publications which are wholly or mainly intended for advertising, and other than publications which are wholly or mainly composed of video content or audio-musical content. | 4901 4902 49030000 49040000 49059100 |
| 9% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection The reduced rate is applicable for supply of baby diapers and similar baby hygiene items. | 96190081 |
| 20% |
TEDB · 26 October 2026