OSS (One Stop Shop) Registration for Bulgarian Companies – Complete Guide
What Is the Union OSS?
The Union One Stop Shop (OSS) is an official EU electronic portal that simplifies VAT compliance for Bulgarian businesses selling goods and services to consumers across EU member states. Launched on 1 July 2021, it replaced the previous Mini One Stop Shop (MOSS) system, significantly expanding its scope — from digital services only to all intra-EU distance sales of goods and Business-to-Consumer (B2C) services.
With Union OSS, eligible Bulgarian businesses can manage up to 95% of their EU VAT obligations through a single online portal — eliminating the need to register for VAT separately in every EU country where their customers are located.
Key Benefits for Bulgarian Companies
|
Benefit |
What It Means for You |
| Single VAT registration | Register once in Bulgaria — no need to register in every EU country |
| One quarterly return | File one return with the Bulgarian NRA covering all EU member states |
| One payment | Pay all EU VAT due in a single transaction to the Bulgarian NRA |
| Your own language | Deal exclusively with the Bulgarian tax authority (NRA) |
| Less admin | Up to 95% fewer VAT obligations across the EU |
Does Your Bulgarian Company Need OSS Registration?
|
Business Profile |
OSS Registration Required? |
| Online seller — annual intra-EU B2C sales above €10,000 | ☑ Yes — mandatory to comply via OSS or individual country registrations |
| Online seller — annual intra-EU B2C sales below €10,000 | ☑ Voluntary — may choose to register for OSS |
| Provider of digital services (software, streaming, apps, etc.) to EU consumers | ☑ Yes — from the first sale, no threshold applies |
| Electronic interface (marketplace/platform) facilitating non-EU seller sales | ☑ Yes — platform is deemed supplier and must register |
| Dropshipper with stock located outside the EU at time of order | ☒ No — OSS does not apply in this case |
The €10,000 VAT Threshold Explained
|
Your Annual Cross-Border Sales |
VAT Rule That Applies |
| Below €10,000 | Continue applying Bulgarian domestic VAT rules (SME exemption may apply) |
| Above €10,000 | VAT becomes due in each buyer’s EU member state — OSS is the simplest way to comply |
The €10,000 threshold is calculated across all intra-EU B2C sales channels combined — including your own website, marketplaces, and any other platforms — during the current and previous calendar year.
When Is an Electronic Interface Liable for VAT?
|
Situation |
Is the Platform Liable for VAT? |
| Platform facilitates sales by an EU-based seller | ☒ No — the seller is liable |
| Platform facilitates intra-EU distance sales by a non-EU seller | ☑ Yes — platform is deemed supplier |
| Platform facilitates domestic supplies by a non-EU seller | ☑ Yes — platform is deemed supplier |
An electronic interface is considered to have facilitated a sale when it enables a buyer and seller to connect, resulting in a completed transaction.
OSS Registration in Bulgaria – Legal Framework & Conditions
OSS registration in Bulgaria is governed by the Bulgarian VAT Act, specifically Art. 152–159, which transposes the EU OSS Directive into national law. If a Bulgarian company chooses not to register for OSS, it must register for VAT individually in every EU member state where it has customers above the threshold.
Conditions for OSS Registration
|
Condition |
Detail |
| VAT registration in Bulgaria | Must hold a valid Bulgarian VAT number under VAT Bulgarian law |
| Cross-border sales threshold | Annual intra-EU B2C sales must exceed €10,000 (calculated across the current and previous calendar year) |
| Digital services | No threshold — OSS obligation arises from the first sale |
| Voluntary registration | Permitted even below €10,000 — advisable from the very first intra-EU sale |
| Single identification state | A Bulgarian company may only register for OSS in one EU member state at a time |
| Electronic registration | Submitted via the NRA portal (nra.bg) using a Qualified Electronic Signature (QES) |
How to Register for OSS in Bulgaria — Step by Step
|
Step |
Action |
| 1. Verify eligibility | Confirm your Bulgarian VAT registration and that intra-EU sales exceed or are approaching €10,000 |
| 2. Obtain QES | Secure a Qualified Electronic Signature (КЕП) if not already in place |
| 3. Submit application | Log into the NRA portal (nra.bg) and file your OSS registration request |
| 4. Receive OSS number | The NRA reviews and approves the application, issuing your unique OSS identification number |
| 5. Start reporting | Apply the correct VAT rate of each buyer’s country from the registration date onwards |
Reporting & Filing Obligations
|
Obligation |
Detail |
| Tax period | Quarterly — aligned with the calendar quarter |
| VAT return | A separate OSS VAT return must be filed with the NRA each quarter, even if no supplies were made |
| VAT rates | Must apply the VAT rate of the buyer’s country for each transaction |
| Invoicing | Bulgarian companies registered for OSS are not required to issue a VAT invoice for each intra-EU distance sale |
| OSS return vs. national return | The OSS return is filed in addition to — and does not replace — your standard Bulgarian VAT return |
How NBS Can Help Your Bulgarian Company
|
What NBS Does |
Details |
| OSS Registration | We handle your full OSS registration with the Bulgarian NRA |
| Quarterly Reporting | We prepare and file all OSS returns on your behalf |
| VAT Rate Guidance | We ensure correct EU VAT rates are applied for every destination country |
| Ongoing Compliance | We monitor regulatory changes and keep your business fully compliant |