If you have a legal entity (with commercial purposes) found in Bulgaria, you may import a car from a country- member of EU or from a thrird country ( which is not a member of EU or European Economical area)
When you buy a car form a country which is not a member of EU, you will have to pay in BG 20% VAT tax and also the tariffs according to the custom declaration in case of import in BG. If the car is with big cubage of the motor , you will have to pay excise as well.
If the car is 6+1 seats without the place of the driver, you can use the tax credit on the purchase ( if you have VAT registration, if you don’t have VAT, you can request the tax credit later on after you obtain VAT registration) and according to the custom declaration for this purchase of imported car from country not member of EU.
For oils, gas, lubricants and other exploatation expenses you can use VAT tax credit if the car is 6+1 without the seat of the driver.
In case of import from a country which is not a member of EU the car must be imported with custom declaration. In it there must be calculated all taxes, duty, excise, etc , related with the import of the car.
If the car is smaller than 6+1 seats without the seat of the driver, you don’t have option ( right) to use Vat tax credit according to the custom declaration for car import. For the expenses about gas, oils, lubricants there is 10% direct tax on the purchase invoices. This tax of 10% is a typical expense for the company and its amount reduces the corporate profit which is the base for calculations of corporate taxes.