Bulgaria Customs Duty

Key Takeaways

• Bulgaria adopted the euro on 1 January 2026, becoming the eurozone’s 21st member and replacing the Bulgarian lev (BGN) at a fixed rate of 1 EUR = 1.95583 BGN.
• Bulgaria’s standard VAT rate is 20%, below the EU average, with a single reduced rate of 9% for certain goods and services.
• As an EU member state, Bulgaria follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Customs duty is collected by Bulgaria’s National Customs Agency, a separate body from the National Revenue Agency that administers VAT.

How Bulgarian Import Rules Work

Bulgaria is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 20%, Bulgaria’s VAT rate is below the EU average. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 20% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 20% VAT collected by the courier, no customs duty.
• Over €150: 20% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Bulgaria-Specific Considerations

Bulgaria’s most significant recent change for shoppers is currency, not tax policy: on 1 January 2026, Bulgaria adopted the euro, becoming the 21st member of the eurozone, following final approval from the Council of the European Union and European Parliament in mid-2025. The lev was converted to euros at a fixed, irrevocable rate of 1 EUR = 1.95583 BGN. During the changeover period, dual pricing in both lev and euros has been mandatory since August 2025 and continues through August 2026, so shoppers may still see prices listed in both currencies at some Bulgarian retailers even though EUR is now the official currency for all transactions, including cross-border import costs.

For VAT and customs purposes, this means orders into Bulgaria are now assessed in euros exactly like orders into every other eurozone country, with no currency-conversion step at the border that existed before 2026. Bulgaria’s VAT structure itself is relatively simple: alongside the 20% standard rate, a single reduced rate of 9% applies to a defined list of goods and services rather than the multi-tier reduced-rate systems some other member states use.

Customs duty and import declarations are handled by Bulgaria’s National Customs Agency (Агенция “Митници”), which operates under the Ministry of Finance and is organizationally separate from the National Revenue Agency (NRA), which administers VAT registration, filing, and domestic tax matters. Both authorities coordinate on cross-border e-commerce shipments, but a shopper dealing with a customs hold versus a VAT question would in principle be dealing with two different agencies.

Frequently Asked Questions About Customs Duty in Bulgaria

Does Bulgaria still use the lev for import costs?

No. As of 1 January 2026, Bulgaria’s official currency is the euro, having replaced the Bulgarian lev at a fixed rate of 1 EUR = 1.95583 BGN. VAT, customs duty, and handling fees on imports into Bulgaria are now all assessed in euros, the same as other eurozone member states.

Will I still see prices in lev when shopping in Bulgaria?

Possibly, during the transition period. Dual pricing in both lev and euros has been mandatory for Bulgarian retailers since August 2025 and remains required through August 2026, but the euro is the sole legal tender and the currency used for actual VAT and customs calculations.

Is Bulgaria’s VAT rate the same as neighboring countries?

At 20%, Bulgaria’s standard VAT rate is below the EU average and lower than several neighbors, though rates vary by country from Luxembourg’s 17% up to Hungary’s 27%.

Which Bulgarian authority handles customs duty versus VAT?

The National Customs Agency (Агенция “Митници”) handles customs duty and import clearance, while the separate National Revenue Agency (NRA) administers VAT registration and filing. Both operate under the Ministry of Finance but are distinct bodies.