VAT registration for freelancers

VAT registration for freelancers

Question:
Hello!
I started working for an Austrian company (which does not have a Bulgarian branch) as a programmer. I registered as a freelancer. I got a PIN code from the National Revenue Agency, registered in the Bulstat register and registered as a self-employed person. Do I also need to register for VAT so that my salary can be transferred via the VAT number or can it be via the Bulstat number?
Thanks in advance!

Answer:

Hello,
VAT registration is mandatory under Art. 97a of the VAT Act. This is due to the fact that you will be providing a service to a legal entity registered in an EU Member State. The amount under the contract can be transferred to you without such registration, but in the event of an inspection by the National Revenue Agency, you will be fined. This registration must be made no later than 7 days before the first payment received.
We hope that we have been useful to you!
Best regards!