Accounting for e-commerce businesses in Bulgaria: tax obligations and compliance requirements

Accounting for e-commerce businesses in Bulgaria must be properly structured from the very beginning of the activity. Before launching online sales, it is necessary to register a company in Bulgaria, set up an adequate accounting framework and clearly understand which tax, reporting and regulatory obligations apply to electronic commerce.

An online store is not simply a website; it is a fully-fledged commercial activity subject to registration with the tax authorities, compliance with Regulation N-18 in cases of electronic or cash payments, and both national and European VAT obligations. Improper accounting management for e-commerce in Bulgaria may result in penalties, inspections and irregularities that are difficult to correct later.

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Accounting for e-commerce businesses in Bulgaria: online store registration and compliance 

From a legal perspective, an online store is a platform enabling the conclusion of distance contracts. It must allow customers to select products or services, enter their details and complete payment. If the website merely provides information without allowing direct purchase, it does not qualify as e-commerce for tax purposes.

When the business receives payments by card, cash or equivalent methods, Regulation N-18 requirements apply. In such cases, the merchant must register the online store with the National Revenue Agency (NRA) before starting operations.

Registration is completed electronically using a qualified digital signature. Once the procedure is finalised, a unique identification number for the online store is issued. If the company manages multiple domains or separate platforms, each must be registered individually.

In certain cases, where sales are recorded through management software compliant with technical regulatory requirements, a standardised monthly audit file containing details of completed orders must be submitted by the 15th of the following month.

Failure to comply may lead to significant administrative penalties, with higher fines applicable to legal entities. Proper accounting for e-commerce in Bulgaria therefore represents a key preventive tool against tax risks.

In addition to tax aspects, the online store must make mandatory documents available on the website, including terms and conditions, privacy policy and cookie policy.

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Accounting for e-commerce businesses in Bulgaria: tax management of online sales

One of the most complex aspects of accounting for e-commerce in Bulgaria concerns VAT management, particularly when the business operates across the European Union.

Bulgarian VAT registration becomes mandatory once the legal threshold is exceeded or in the presence of specific transactions, such as selling goods or digital services to customers in other Member States or importing goods from non-EU countries. Voluntary VAT registration is also possible to recover input VAT on purchases.

However, complexities often arise in cross-border sales. If an online store sells goods to final consumers (B2C) in other EU countries, it may be necessary to register under the OSS (One Stop Shop) regime, which allows VAT due in other Member States to be declared through a single centralised return.

For B2B transactions, VIES reporting may be required for intra-community supplies subject to the reverse charge mechanism.

Intrastat obligations may also apply when physical goods are moved between Bulgaria and other EU countries, including stock transfers or the use of foreign logistics centres.

It is important to note that these regimes do not replace one another. An e-commerce business may simultaneously be required to submit national VAT returns, OSS returns, VIES statements and Intrastat declarations, depending on its operational model. The use of international warehouses, dropshipping systems or fulfilment platforms further increases complexity.

Many irregularities in e-commerce accounting in Bulgaria arise precisely from underestimating these obligations, especially when the business grows rapidly and expands into new markets.

A structured accounting approach allows companies to prevent errors, avoid penalties and plan international growth correctly. Accountancy Bulgaria, abookkeepingcompany in Bulgaria, supports businesses in online store registration, national and EU VAT management, compliance obligations and full accounting organisation, providing continuous professional assistance focused on tax compliance.