Is VAT registration required for a non-EU service?

Is VAT registration required for a non-EU service?

Question:
Hello!
Do you need to register for VAT to provide services to a person outside the EU? It is a question of a self-employed person with a free profession, with a turnover of over BGN 50,000. Thanks in advance!

Answer:
Hello,
If the person to whom services are provided is a legal entity, it is considered that the place of performance of the service is where the person is established - i.e. turnover is not formed on the territory of Bulgaria and is not subject to VAT registration. If the person to whom services are provided is a natural person, it follows that the place of performance of the service is Bulgaria and accordingly the turnover is considered to have been formed on the territory of Bulgaria and VAT registration is mandatory
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Greetings!