VAT compliance and monthly VAT returns in Bulgaria
Once you are VAT registered, the obligations come every month. We keep your invoicing, ledgers and returns in line with Bulgarian rules, so nothing surprises you at audit.
Who it’s for
- Bulgarian VAT-registered companies
- Foreign businesses with a Bulgarian VAT number
- Companies trading goods with other EU countries
Every VAT-registered business in Bulgaria must issue compliant invoices, keep sales and purchase ledgers, and file VAT returns with the National Revenue Agency every month. Mistakes in the formalities, or VAT calculated incorrectly, lead to extra cost for the company and can create liability for the people responsible for its tax affairs.
We take these formalities off your hands. Our VAT specialists prepare everything that must be filed, check it against the rules, and give you practical advice when a transaction is out of the ordinary.
What’s included
- Monthly VAT returns with sales and purchase ledgers
- VIES declarations for intra-community supplies
- Intrastat declarations when your trade passes the thresholds
- One Stop Shop (OSS) returns for cross-border e-commerce
- Review of invoices and credit notes, including foreign-currency rules
- Support during NRA checks and audits
How it works
- OnboardingWe review your current filings and agree a simple monthly routine for sending us documents.
- Monthly preparationWe prepare the VAT return, the ledgers and any VIES or Intrastat declarations.
- Review and filingYou approve, we file with the NRA before the deadline and confirm it is done.
- Advice when neededAn unusual transaction coming up? Ask us before you invoice, not after.
What we need from you each month
- Sales invoices and credit notes issued in the month
- Purchase invoices and import documents received
- Bank statements, if we also reconcile payments
- Details of any goods moved to or from other EU countries
- A short note on anything unusual: new contracts, large purchases, advance payments
Monthly and annual deadlines
- VAT return with sales and purchase ledgers
- By the 14th of the following month
- VIES declaration
- By the 14th of the following month, when there are intra-EU supplies
- Intrastat declarations
- By the 14th of the following month, above the statistical thresholds
- OSS return
- By the end of the month after each quarter
- SAF-T monthly file
- By the end of the following month, once your phase starts
When the 14th falls on a weekend or public holiday, the deadline moves to the next working day.
Where VAT returns go wrong
Invoices in the wrong month
Late or early entries create differences with your suppliers’ returns, and the NRA cross-checks them automatically.
VIES and VAT return that disagree
Intra-EU supplies must match exactly in both declarations. Small differences trigger questions.
Missed reverse charge
Services bought from suppliers in other EU countries usually require you to account for the VAT yourself.
Leva and euro mixed up
In the changeover, documents issued in leva and euro must be converted at the fixed rate of 1.95583 and recorded consistently.
A Bulgarian subsidiary of an international group
The group’s ERP produces the invoices, but nobody in Sofia owns the Bulgarian VAT return. Each month the subsidiary uploads its documents by the 5th. We prepare the ledgers, reconcile them with the ERP and the VIES data, send a one-page summary for approval and file before the 14th. When SAF-T starts, the same routine covers the SAF-T file.
Book a consultationCommon questions
How often are VAT returns filed in Bulgaria?
Every month. The VAT return is filed with the National Revenue Agency together with the sales and purchase ledgers, for every month you are registered, including months with no activity.
Can you handle VAT if our accounting is done elsewhere?
Yes. We can work alongside your current accountant or in-house team and take responsibility for the VAT side only.
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