VAT · Online sellers

Bulgarian company selling on Amazon: VAT, OSS and accounting

If your Bulgarian company (EOOD or OOD) sells to consumers across the EU through Amazon, VAT depends on where the goods start and end their journey, how much you sell to other EU countries and where your stock is stored. This guide explains the rules of the Bulgarian VAT Act for a seller established in Bulgaria.

Sales to customers in other EU countries: the EUR 10,000 threshold

When goods are shipped from Bulgaria to a private customer in another EU country (an intra-Community distance sale), the place of supply is where the transport ends (VAT Act, Art. 20(1)). There is one exception for small sellers (Art. 20b(1)): the sale stays taxable in Bulgaria if the seller is established in only one EU country and the total value, without VAT, of such sales to all other EU countries – together with any telecommunications, broadcasting and electronic services to consumers there – has not exceeded EUR 10,000 in the current calendar year or in the previous one.

• The threshold is one figure for the whole EU, not EUR 10,000 per country.
• The sale with which you exceed it is already taxed in the customer's country (Art. 20b(3)), and so are the sales after it.
• You can choose to apply the customer's country VAT from the first euro; the choice is binding for two calendar years after the year of the choice (Art. 20b(4)).

OSS: one return in Bulgaria instead of a registration in every country

Once your sales are taxed in the customers' countries, you would normally have to register for VAT in each of them. The Union scheme of the One-Stop Shop lets a company established in Bulgaria declare and pay that foreign VAT through the NRA instead (Art. 156(1)).

The VAT in the OSS return is calculated at the rates of the customer's country, and the place of supply is in that country (Art. 158(1)). Sales declared through OSS are not part of your annual turnover in Bulgaria, which counts only supplies with a place of supply in Bulgaria (Art. 168c(1)).

Is Amazon the seller for VAT purposes?

For an EU-established seller – usually not. The rule that treats the marketplace as the supplier (the "deemed supplier") applies to distance sales within the EU by sellers established outside the EU, to imported consignments of up to EUR 150 and to domestic sales by non-EU sellers (Art. 14a(5), items 1–3, and Art. 14a(6)). For goods it ships within the EU, a Bulgarian company remains the seller and is responsible for the VAT on its sales. Imported consignments of up to EUR 150 sold through a marketplace are the exception, whoever the seller is.

Amazon fees: reverse charge and VAT registration

Amazon's seller and fulfilment fees for EU marketplaces are usually invoiced by an Amazon company in another EU country – check the invoices in Seller Central. A service to a business customer is supplied where the customer is established (Art. 21(2)), and when the supplier is not established in Bulgaria, the VAT is due from the Bulgarian company that receives the service (Art. 82(2), item 3).

A company that is not registered for VAT must register for these services (Art. 97a(1)). The application is due no later than 7 days before the VAT on the service becomes chargeable – before the first fee or advance payment (Art. 97a(4)). This is a separate registration from the general one, which is mandatory when the annual turnover in Bulgaria exceeds EUR 51,130 (Art. 96(1)).

FBA: stock in Amazon warehouses in other countries

Sending your own goods from Bulgaria to a warehouse in another EU country, where your company is registered for VAT, is treated as an intra-Community supply (Art. 7(4)) and is zero-rated in Bulgaria (Art. 53(1)), when the company is registered for VAT in Bulgaria. In the other country the arrival of the goods and the later sales from that warehouse are taxed under that country's rules – usually with a local VAT registration. Sales from that warehouse to customers in the same country are domestic sales there and do not go into OSS; sales from it to customers in a third EU country are distance sales that can be declared in OSS (Art. 156(1), item 1). The EUR 10,000 exception applies only to goods shipped from the country where you are established (Art. 20b(1), item 2). Which countries need a registration in your case depends on where Amazon stores the stock (for example with Pan-European FBA) – the local rules are not covered on this page.

Sales outside the EU

Goods shipped from Bulgaria to a customer outside the EU – for example the United Kingdom or the United States – are an export, zero-rated in Bulgaria (Art. 28). VAT, sales tax or customs in the country of the buyer follow that country's rules.

How Amazon reports become accounting

• Sales. Amazon's VAT transaction reports show each sale with the country of departure and arrival – the basis for the Bulgarian VAT return, the OSS return and the split by country.
• Payouts. Amazon pays out the sales minus fees, refunds and reserves. We book the gross sales and the fees separately and reconcile them with the bank.
• Fees. The monthly Amazon invoices are booked as received services with reverse-charge VAT.
• Stock. Movements to and between warehouses are tracked, because each cross-border movement can be a taxable event.

What you send us each month: the VAT transactions report, the payout (settlement) reports, Amazon's invoices, the purchase invoices for the goods and the bank statements.

How we help Amazon sellers

• Monthly bookkeeping of the Bulgarian company, VAT returns and the OSS return – see our VAT services.
• Tracking the EUR 10,000 threshold and the registrations you need in Bulgaria.
• Work fully online and in English – see online accountant in Bulgaria.
• If you are thinking of a Bulgarian company for your store, see Bulgarian EOOD for foreigners.

Questions

Do I need OSS if I sell on Amazon from Bulgaria?

Only if your sales to consumers in other EU countries exceed EUR 10,000 a year in total, or if you choose to apply the customer's country VAT. OSS is optional – the alternative is a VAT registration in each country where you sell.

Is the EUR 10,000 threshold per country?

No. It is the total for all other EU countries together, for the current and the previous calendar year.

My company is not VAT registered. Do I still deal with VAT?

Yes, if you pay Amazon fees invoiced from another EU country: the company must register under Art. 97a of the VAT Act and account for VAT on those services.

When is the OSS return due?

By the end of the month after each quarter – 30 April, 31 July, 31 October and 31 January – and the VAT is paid in euro within the same deadline.

Can OSS cover my FBA sales from a warehouse in Germany or Poland?

Sales to consumers in the same country where the goods are stored are domestic sales there and are not covered by OSS. Moving the goods to that warehouse usually requires a VAT registration in that country.

Is Amazon responsible for the VAT on my sales?

Not for goods that an EU-established seller ships within the EU. The marketplace becomes the deemed supplier for sellers established outside the EU and for imported consignments of up to EUR 150, whoever the seller is.

Sources (checked on 2 November 2026): Value Added Tax Act – Art. 7, 14a, 20, 20b, 21, 28, 53, 82, 96, 97a, 156, 158, 159, 168c (in Bulgarian). General information as of the date of checking – not legal advice. The rules of other countries are not covered.