Bulgarian VAT registered businesses, both resident and non-resident, will be required to submit additional reporting on the movement of goods across EU borders. These are in addition to VAT returns. These ‘Intrastat’ filings list the movement of goods across national borders. As well as sales and purchases to other companies, it includes movements of goods by the same company.
When do Bulgarian Intrastat reports have to be completed?
If resident or non-resident companies move goods across the Bulgarian national border to or from other EU countries, there may be a requirement to complete monthly Intrastat declarations.
Intrastat filings list the goods sent out of Bulgaria as ‘dispatches’, as well as goods brought into Bulgaria as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the Bulgarian Intrastat reporting thresholds?
All businesses must indicate the total value of supplies and purchases from other EU member states in their VAT return. Where the dispatches and/or arrivals exceed certain thresholds, the business is required to provide additional information through Intrastat "Supplementary Declarations" (SDs). The threshold for Bulgarian SDs is BGN 410,000 for arrivals and BGN 240,000 for dispatches.
Additional statistical reporting is required if thresholds reach BGN10.7M for dispatches and BGN 5M for arrivals.
Bulgarian Intrastat thresholds (per annum)
|BGN 410,000||BGN 240,000|
Intrastat reporting is overseen by the Bulgarian National Revenue Agency.
What information is included in a Bulgarian Intrastat filing?
Each movement of goods across the Bulgarian national border to/from another EU country must be listed. This shipment lists should include the trade classification, value, quantity, weight, commodity code and country of arrival or dispatch.
When should Bulgarian Intrastats be filed?
SDs must be submitted electronically through the Bulgarian National Revenue Agency website (www.portal.nap.bg) within 14 days of the end of the month to which they relate. There may be penalties of up to BGN5,000 for failure to submit an Intrastat filing.
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
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
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.
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.
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