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Changing Bulgarian VAT identification numbers of a large number of natural persons

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Summary
The Bulgarian tax authorities changed the VAT identification number (VAT ID) of a large number of natural persons. It started at the beginning of January 2022.
Content

Let us remind you: the Bulgarian VAT ID consisted of 12 digits (BG + 10 digits) for these individuals and is now replaced by an 11 digit VAT ID (BG + 9 digits). The VAT IDs to be replaced will have an end date of 03-01-2022. The new VAT IDs have a start date of 04-01-2022. For the year 2021 seller can still use the old VAT ID for the European Sales Listing.
It is important to mention that sellers supplying goods and/or services to natural persons with a Bulgarian VAT ID in 2022, can check their VAT ID. This can be done via the internet site of the European Commission: https://ec.europa.eu/taxation_customs/vies/
If the VAT ID is not valid, the seller needs to contact the customer and ask for a possible new VAT ID.

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