In short
- EORI is only for customs operations — importing or exporting physical goods across the EU's external border.
- VAT/VIES registration covers domestic trade, intra-EU B2B reverse charge, and is mandatory once you pass Bulgaria's €51,130/year threshold.
- OSS lets a Bulgarian company report VAT owed on EU consumer (B2C) sales through one Bulgarian return, once combined EU-wide distance sales pass €10,000/year.
- You may need one, two, or all three depending on what your business actually does — they trigger independently.
Three registrations, three different triggers
| Registration | Needed when | Issued by |
|---|---|---|
| EORI | Importing or exporting goods across the EU customs border (non-EU supplier or destination) | Bulgarian Customs Agency |
| VAT / VIES | Domestic trade above the threshold, or any intra-EU B2B trade | National Revenue Agency (NRA) |
| OSS | Cross-border EU consumer (B2C) sales above €10,000/year combined | National Revenue Agency (NRA) |
EORI: when you need it and how to get it
EORI (Economic Operators Registration and Identification) is required specifically for customs declarations — importing goods into the EU from a third country like China, the US, the UK, or Turkey, or exporting goods out of the EU. If your company only trades within the EU, or only sells digital goods, you generally don't need one. If you import inventory yourself, you do, regardless of how small the shipment.
For a Bulgarian company, EORI is issued free of charge by the Bulgarian Customs Agency and takes the format BG + your company's 9-digit UIC (the identifier assigned at registration in the Commercial Register). You apply online through the customs e-portal with a qualified electronic signature, or in person at a customs office, and it's typically processed within a few business days once your company already exists and has its UIC.
VAT and VIES for intra-EU B2B trade
Bulgarian VAT registration becomes mandatory once turnover passes €51,130 a year, or can be taken up voluntarily earlier. Once VAT-registered, your company gets validated in VIES, the EU-wide system that lets counterparties confirm your VAT number is real. B2B trade with a VIES-verified business in another EU country can then apply the reverse-charge mechanism — you invoice at 0% Bulgarian VAT, and the buyer self-assesses VAT in their own country, so the goods or services move without VAT being paid twice or stuck in the wrong country. Full detail: VAT registration.
OSS for B2C cross-border sales
Selling to consumers (not businesses) in other EU countries is a different problem: VAT is normally owed at the customer's country rate, not Bulgaria's, once you're above a threshold. Since 2021, the EU replaced the old country-by-country distance-selling thresholds with a single EU-wide threshold of €10,000 a year, combined across all your cross-border B2C sales into other member states.
Below €10,000/year, you can continue charging your home country's VAT rate (Bulgaria's 20%) on those cross-border consumer sales — no extra registration needed. At or above €10,000/year, the customer's country VAT rate applies instead. Without OSS, that would mean registering for VAT separately in every EU country you sell into. With OSS, you register once with the NRA and file one consolidated quarterly return that reports and pays the VAT owed to each destination country at that country's rate — one registration, one filing, one payment, covering all of it.
OSS covers B2C sales of goods and services already inside the EU. Goods imported directly to a consumer from outside the EU use a separate scheme (IOSS) with its own rules, which isn't covered in depth here — worth flagging as a distinct mechanism if that applies to your supply chain.
Worked example: an EU-wide e-commerce brand incorporated in Bulgaria
A founder incorporates an EOOD in Bulgaria to run a direct-to-consumer brand selling to customers across France, Germany, and Poland. In year one, combined EU cross-border sales reach €8,400 — under the €10,000 threshold, so Bulgarian VAT (20%) is charged on every sale and no OSS registration is needed yet.
In year two, sales grow and the company also starts importing part of its stock from a supplier in Turkey into an EU warehouse — that triggers an EORI registration for the import declarations, separate from anything VAT-related. By mid-year, cumulative EU B2C sales cross €10,000, so the company registers for OSS: a French customer is now charged French VAT, a German customer German VAT, and so on, but all of it is reported and paid through one quarterly OSS return filed with the NRA rather than four separate country registrations.
A caveat worth taking seriously
These mechanics interact with details specific to your setup — which product categories you sell, whether you sell through a marketplace (some marketplaces are treated as the "deemed supplier" for VAT purposes on your behalf, which changes what you personally owe), and how your supply chain crosses borders. Treat the explanation above as the general framework, and confirm the specifics for your actual business model before registering for anything.
Frequently asked questions
Do I need an EORI number to sell on Amazon or another marketplace?
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Only if your company itself imports or exports goods across the EU customs border — for example bringing stock in from a non-EU supplier. If your goods already sit in an EU fulfillment center and never cross a non-EU border under your company's name, you may not need one directly. Check the specific supply chain, since marketplace and freight-forwarder arrangements vary.
What is the OSS threshold?
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€10,000 per calendar year, combined across all your EU cross-border B2C distance sales. Below it, you can still apply your home country's VAT rate; at or above it, destination-country VAT applies and OSS lets you report it all through one return.
Is OSS registration mandatory?
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Registration is optional below the €10,000 threshold. Once you're at or above it, you owe destination-country VAT on those sales — OSS is the practical way to report and pay it through a single Bulgarian return instead of registering for VAT separately in every EU country where you have customers.
Does OSS replace ordinary Bulgarian VAT registration?
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No. OSS is an additional simplified reporting scheme specifically for cross-border B2C sales. You still need your standard Bulgarian VAT number for domestic trade and for B2B transactions with other EU businesses.
Sources
Council Directive (EU) 2017/2455 and the EU One Stop Shop framework, europa.eu; National Revenue Agency, nra.bg; Bulgarian Customs Agency, customs.bg. Verified 4 September 2026.
Important
Bulsmetka is a private accounting firm, not a government body. Information is general and does not replace individual advice on your specific supply chain and product mix.