Bulgarian EC Sales Lists (ESL)

In accordance with the 2010 VAT Package, if a Bulgarian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then reporting of each transaction must be submitted. This submission takes the form of an EC Sales List or “recapitulative statement”. Bulgarian ESL returns should be submitted electronically through the website of the National Revenue Agency using the VIES return form. There is no reporting threshold.

When should Bulgarian ESLs and EPLs be filed?

Transactions are filed in Bulgaria on a monthly basis. The deadline for submitting the ESL is the 14th day of the month following the month when the taxable supply took place. This is the same date that the VAT return is due.

A penalty of up to BGN 10,000 (approximately EUR5,093) may be applied for a late ESL submission.


Need help with your Bulgarian VAT compliance?

Researching Bulgarian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Bulgarian news

Bulgaria raises 2020 Intrastat threshold

Oct 19, 2019

Bulgaria is to raise its Intrastat reporting thresholds starting 1 January 2020. The new dispatches threshold will be BGN 290,000, currently BGN 280,000. The Arrivals threshold will be BGN 470,000

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

Bulgaria deferred import VAT Jul 2019

January 22, 2019

Bulgaria is to introduce a deferred import VAT scheme on 1 July 2019. Details of the new regime were transposed into the Regulation for the Application of the VAT Act on 8 January 2019.