VATLive > Blog > EU VAT > Bulgaria deferred import VAT Jul 2019

Bulgaria deferred import VAT Jul 2019

  • 22 January 2019 | Richard Asquith

Bulgaria deferred import VAT Jul 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. The new system will mean importers of goods into the EU via Bulgaria will no longer be obliged to pay import VAT to clear the goods through Bulgarian customs. Instead, they can report the VAT due through their next Bulgarian VAT return. The import is declared under the reverse charge mechanism, so no cash is required to be paid. The customs authorities may require proof of a live registration at the time of clearance.

19 EU countries already offer import VAT deferment schemes.


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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.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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