Bulgarian VAT returns

Non-resident traders with a VAT number are required to file regular Bulgarian VAT returns. These are required to report taxable transactions in Bulgaria, as well as any VAT due/refund from the tax payer.

How often are Bulgarian VAT returns required?

Non-resident companies are required to file monthly VAT returns regardless of the level of turnover. However, suppliers of online services may file quarterly returns.

 What Bulgarian VAT can be deducted?

Companies registered in Bulgaria, and charging Bulgarian VAT, may offset the VAT charged on sales (output VAT) against the VAT paid on Bulgarian supplies (input VAT). This includes VAT charged on the import of goods. There are some exemptions including:

  • Non-business activities
  • Supplies that are free of charge
  • Representation and entertainment
  • Purchase and maintenance of cars

 What are the deadlines for filing Bulgarian VAT returns?

Bulgarian VAT filings are due monthly on the 14th day of the month following the tax period end. For electronically supplied services VAT filings are due before the 20th day of the month following the relevant quarter.  If the due date falls on a weekend or public holiday then the due date will be the next working day. Any Bulgarian VAT due must be paid by the same date.

Type of return   Frequency Filing deadline Document Format
VAT return   Monthly 14th of the 2nd month following the tax period VAT Declaration PDF
EC listing   Monthly 14th of the 2nd month following the tax period VIES Declaration PDF
Intrastat   Monthly 14th of the 2nd month following the tax period Intrastat Declaration Fixed Format
VAT Books   Monthly 14th of the 2nd month following the tax period - TXT

Where are Bulgarian VAT returns filed?

In most cases, foreign businesses can use the electronic filing and payment system on the National Revenue Agency website: www.portal.nap.bg

Bulgarian VAT penalties

There may be penalties for failure to register for VAT and late submission of Bulgarian returns and VAT payments. These range from BGN500 to BGN20,000 (approximately EUR255 to EUR10,186). Interest is charged on outstanding balances at a rate of 10.02% per annum. This is calculated by adding 10% to the Bulgarian National Bank base rate which is currently set at 0.02%.

How are Bulgarian VAT credits recovered?

If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a Bulgarian VAT credit arises. Input VAT is recoverable and refunded by the Bulgarian VAT authorities within 30 days after the third monthly VAT return has been filed.

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. 

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