Bulgarian VAT returns

Once registered for value-added tax (VAT) in Bulgaria, businesses must declare all taxable transactions and remit any VAT due to the National Revenue Agency (Natsionalna agentsiya za prihodite – NRA).

Bulgarian VAT returns are generally filed on a monthly basis.

• Monthly filing is the standard requirement for all VAT-registered businesses in Bulgaria.
• There is no standard quarterly or annual VAT return regime for VAT purposes under Bulgarian VAT law.

The NRA assigns the filing obligations at the time of VAT registration and monitors compliance through its electronic reporting systems.

VAT returns must generally be submitted by the 14th day of the month following the reporting period.

Payments of any VAT due must also be made by this same deadline.

Bulgaria uses standardised VAT return forms submitted electronically through the NRA’s online portal.

VAT-registered businesses in Bulgaria must maintain comprehensive VAT records, including:

• Sales and purchase invoices
• EC Sales Lists (recapitulative statements), where applicable
• Import and export documentation
• Accounting records and journals supporting VAT calculations
• Intrastat reports, where thresholds are exceeded

Records must generally be retained for at least 10 years and must be made available for inspection by the National Revenue Agency upon request.

VAT payments are due on the same date as the VAT return filing deadline (generally the 14th day following the reporting period).

Late payments may result in interest charges, administrative penalties, and additional sanctions under Bulgarian VAT law.

Input VAT may generally be reclaimed on goods and services used for taxable business activities, including:

• Goods purchased for resale
• Capital assets and business equipment
• Professional services, utilities, and overhead costs
• Import VAT on goods used in taxable supplies
• Pro rata deductions for mixed-use expenses where permitted

Input VAT is not deductible on private or non-business expenses. Specific restrictions may apply to certain expenses, such as passenger vehicles, entertainment costs, and expenses not directly linked to taxable activities.

All Bulgarian VAT returns must be submitted electronically through the NRA’s online portal using the taxpayer’s secure credentials.

VAT payments are typically made via bank transfer to the Bulgarian state treasury account designated by the NRA.