The registration of Bulgarian legal entities under the Bulgarian VAT Act could be specific, compulsory and voluntary. A Bulgarian company could get one of the 3 following VAT registrations:

A. In compliance with art. 97a from the VAT Act /Specific registration/:
The compulsory VAT registration arises for a Bulgarian company in compliance with art.97a from the VAT act “Obligation for Registration in Case of Delivery of Services Taxable with the Recipient”: Registered under the VAT Act shall be every tax liable person residing on the territory of Bulgaria, that provides services under Art. 21, Para 2 having place of performance on the territory of another country;
The obligation for a Bulgarian company to submit an application for registration under the VAT act shall arise not later than 7 days before the date, on which the tax for the delivery becomes demandable (advance payment or tax event), while subject to taxation shall be the tax base of the received service.
In compliance with art. 79 from the Regulation for Implementation of the VAT Act: Invoice shall be issued for a delivery carried out with a place of performance outside the territory of Bulgaria in the frameworks of the economic ordinary activity of a Bulgarian company, as in the invoice tax shall not be charged. In the invoice as grounds for not charging tax shall be entered: “Art. 113, para 9” – regarding deliveries by persons, registered on the grounds of Art. 97a.
Art. 113, para 9 states that the tax liable persons, who are not registered under the VAT Act or are registered on the ground of Art. 97a shall not be entitled to point out the Value Added Tax in the invoices, issued by them. Being a specific VAT registration, in compliance with art. 70, para 4 from the VAT Act in case of registration under art. 97a Bulgarian company will not have the right to reimburse VAT from its purchases related to the economic ordinary activity.

B. In compliance with art.96, para 1 from the VAT Act /Compulsory registration/
Although initially it is possible to register A Bulgarian company under the specific grounds of art.97a from the VAT Act, when the amount of the “re-invoicing of costs” exceeds BGN 50 000 the company will be obliged to submit a new Application for common compulsory VAT registration under art. 96, para 1 from the VAT Act.
Subject to compulsory registration under VAT Act shall be every tax liable person, settled on the territory of Bulgaria who carries out leviable deliveries of goods or services. In compliance with Art. 96, para 1 from VAT Actany tax liable person, which has leviable turnover of BGN 50 000 or more, for a period, not exceeding the last 12 consecutive months prior to the current month, shall be obliged to submit an application for registration under VAT Act within 14-days term from the expiry of the tax period, during which the tax liable person has reached this turnover.

C. In compliance with Art. 100 from the VAT Act /Voluntary registration/
Immediately after a Bulgarian company is established, the company could get a voluntary registration. In compliance with art. 100 from the VAT Act: Any tax liable person, with regards to whom the terms for compulsory registration under art. 96, par. 1 are not available shall be entitled to register under the VAT Act.
It is important to note that in compliance with art. 108, para 2 from the VAT Act: Persons, registered at their own choice according to art. 100 /voluntary registration/shall not be entitled to terminate their VAT registration on the ground earlier than 24 months, considered from the beginning of the calendar year, following the year of the registration under the VAT Act.