Due to the Brexit and the end of the transition period since 1 January 2021 : companies established in Great Britain which are registered for VAT in Bulgaria solely because they exceeded the distance selling threshold are obliged to appoint a fiscal representative in Bulgaria before 15 January 2021. If no fiscal representative has been appointed by that date, their Bulgarian VAT number may be cancelled automatically by the Bulgarian tax authorities.
Businesses established in Great Britain which are registered for VAT in Bulgaria for transactions other than distance selling must also appoint a fiscal representative in Bulgaria before 31 March 2021. If no fiscal representative has been appointed by that date, their Bulgarian VAT number may be cancelled automatically by the Bulgarian tax authorities.
Companies established in Northern Ireland are not obliged to appoint a fiscal representative in Bulgaria.
