Simplified 6% VAT: how the regime works until 2030

From 1 June 2026 until 1 January 2030 small businesses may voluntarily apply a simplified regime: VAT at 6% on all turnover from sales of goods and services, and 0% profit tax with no reporting obligation.

The regime was introduced by the same Decree No. UP-100. The key caveat, easily missed: at the 6% rate there is no right to deduct input VAT on purchased goods. For companies buying heavily from VAT payers this may work out worse than the general regime.

The choice between the simplified and general regimes is therefore not about the rate but about your cost structure. Run the numbers on your own figures: the share of VAT-bearing purchases, your margin and turnover.

• VAT at 6% on all turnover from sales of goods and services
• profit tax at 0%, with no reporting required
• no deduction of input VAT
• the regime is voluntary and runs until 1 January 2030

What this means in practice: Before moving to 6%, calculate your share of purchases from VAT payers — without the right to deduct, the regime does not suit everyone.