VAT returns in Bulgaria 2026 – deadlines, registers and obligations after registration
VAT returns in Bulgaria are a monthly requirement after entering the local VAT system. A VAT number is just the beginning: after that, you'll need to maintain declarations, sales and purchase records, payments, VIES, Intrastat, and euro settlement data.
If your company uses a Bulgarian VAT number, sales from a warehouse, imports or intra-EU transactions, it is worth setting up the VAT declaration process abroad immediately , instead of submitting the report only when the office or a client asks for the documents.
VAT declarations in Bulgaria – the most important information
VAT returns in Bulgaria are filed by VAT-registered taxpayers. This also applies to foreign companies that have a Bulgarian VAT number and conduct local settlements.
Monthly rhythm
The settlement period is monthly. Data for a given month must be prepared for the declaration, which is generally submitted by the 14th day of the following month.
Registers are the basis
Sales and purchase registers operate alongside the declaration. An error in the register can easily be transferred to the VAT result.
It's not just a form
The declaration combines invoices, import, corrections, warehouse, transport, VIES, possible Intrastat and the right to deduct VAT.
Taxenlight advises
After registering for VAT in Bulgaria, immediately set up a reporting calendar. The biggest errors don't stem from the form itself, but from data from invoices, warehouse, import, marketplace, and accounting being delivered to the VAT payer after the deadline.
Who files VAT returns in Bulgaria?
VAT returns are filed by taxpayers registered for VAT in Bulgaria. If a foreign company has a Bulgarian VAT number, it should maintain local accounts regardless of its registered office, accounting team, or main financial system.
The most common situations
- sale of goods from a warehouse in Bulgaria,
- import of goods to Bulgaria and further sale,
- moving your own goods to or from Bulgaria,
- using a Bulgarian VAT number in EU transactions,
- local B2B deliveries or deliveries with assembly,
- operations outside the scope of OSS, IOSS or reverse charge.
VAT return filing deadlines in Bulgaria in 2026
Bulgarian VAT returns are generally filed monthly, by the 14th of the month following the billing period. It's worth checking the technical calendar and holidays before submitting.
| Billing period | Basic declaration deadline | What to check before shipping |
|---|---|---|
| January 2026 | February 14, 2026 | Sales, purchases, imports, adjustments and transactions with a Bulgarian VAT number. |
| February 2026 | March 14, 2026 | Sales invoices, purchase invoices, warehouse data and transport documents. |
| March 2026 | April 14, 2026 | EU transactions, VIES and possible Intrastat data. |
| April 2026 | May 14, 2026 | Import, customs documents and right to VAT deduction. |
| May 2026 | June 14, 2026 | Sales from stock, corrections and completeness of records. |
| June 2026 | July 14, 2026 | Half-year closing and data consistency with ERP. |
| July 2026 | August 14, 2026 | Marketplace data, payments and sales invoices. |
| August 2026 | September 14, 2026 | Movements of own goods and intra-EU transactions. |
| September 2026 | October 14, 2026 | Documents for the 0% rate and buyer details. |
| October 2026 | November 14, 2026 | Imports, adjustments, local purchases and VAT deduction. |
| November 2026 | December 14, 2026 | Completeness of data before year-end closing. |
| December 2026 | January 14, 2027 | Annual adjustments, reconciliation of records and data for refunds or payments. |
Why is the deadline difficult for non-residents?
Documents often come from multiple sources: the sales system, the warehouse operator, the customs agency, the marketplace, the central accounting office, and the VAT advisor. With deadlines of up to the 14th of the month, delayed data quickly translates into a risk of corrections or penalties.
No sales does not always mean no reporting
After VAT registration, a company should not assume that the lack of a transaction automatically closes the declaration obligation.
The VAT number remains active
If the office expects settlement for a given month, you must check the obligation to submit a declaration also for the period without sales.
Seasonal projects
One-off imports, warehouses that open later or seasonal sales should not exclude deadline control.
Termination of business
If your business in Bulgaria has actually ended, you need to check the closure of your registration separately, instead of simply stopping reporting.
Sales and purchase registers in Bulgaria
The VAT return is accompanied by registers that form the basis for its completion. These registers contain sales and purchase documents, adjustments, imports, intra-EU transactions, and other items needed to determine the VAT result.
What needs to be under control?
- invoice numbers and dates,
- contractor details and VAT numbers,
- VAT rates and tax bases,
- amounts of VAT due and charged,
- corrections, import and customs documents,
- EU transactions and documents up to 0% rate.
Don't move data without mapping
If the company uses a central ERP, marketplace or several warehouses, the data for Bulgaria should be marked locally: rate, transaction type, VAT number, date, document, currency and connection to a specific goods movement.
How to technically prepare a VAT declaration in Bulgaria?
Declarations are filed electronically. The company must have access to the NRA's electronic services or cooperate with an authorized representative who handles the submission and communication with the administration.
- Determine the person responsible for the shipment. The declaration must have a process owner, access to data, and a clear deadline for shipment confirmation.
- Gather sales and purchase data. You'll need invoices, adjustments, imports, warehouse data, transportation, EU transactions, and VAT deduction documents.
- Assign transactions to the correct period. Check the document date, delivery date, tax date, adjustments, and import documents.
- Verify rates, reverse charge, and the 0% rate. Local sales, imports, ITC, IDT, reverse charge, and sales outside the scope of the local declaration are treated differently.
- Check currency and euro amounts. From 2026, data in declarations and payments must be analyzed in euros, especially for imports, adjustments, and sales in multiple currencies.
- Submit your declaration and retain the confirmation. Archive the version of the data on which the declaration was based.
- Reconcile the return result. Check the payment, excess carryover, or refund amount before the next period.
Payment of VAT in Bulgaria after submitting the declaration
If the declaration indicates VAT is payable, the company should make the payment in accordance with local rules and administrative data. In 2026, the consistency of the amount with the euro settlement is particularly important, as confirmed by the announcement that Bulgaria will join the eurozone from 2026.
Practical risks
- the transfer comes from another country and needs more time,
- the switchboard does not know the local reference number,
- the amount in ERP differs from the amount in the declaration,
- the advisor sends the declaration, but the payment is made by another team,
- the declaration correction is not paired with the payment correction.
Taxenlight advises
Don't leave VAT payments as a separate task after submitting your return. The return, confirmation of shipment, and payment should be part of a single monthly VAT closure.
EU reporting alongside VAT returns
VIES and Intrastat may cover the same goods flows, but formally they are separate obligations. Therefore, they should be analyzed in parallel with the declaration, not instead of it.
VIES in Bulgaria
For certain intra-EU transactions, a VIES may be required in Bulgaria. Data should match invoices, contractor VAT numbers, and sales records.
Intrastat in Bulgaria
Intrastat in Bulgaria is a statistical obligation for trade in goods with other EU countries. It does not replace VAT returns.
One database
VAT, VIES and Intrastat should use the same, agreed database: invoice, goods movement, transport document, VAT number, period and currency.
SAF-T in Bulgaria from 2026
In 2026, the SAF-T, a standard audit file for tax purposes, will become particularly important in Bulgaria. Not every typical foreign company with a VAT number will automatically be subject to this obligation from day one, but this should be considered in the case of larger operations, a local entity, or an extensive ERP system.
Data quality
SAF-T reinforces the importance of consistency across invoices, records, transaction codes, VAT numbers and inventory data.
Scale of operations
It is worth checking the topic in the case of larger structures, local entities, large taxpayer status or multiple data sources.
Don't wait for the audit
If the monthly data is chaotic, SAF-T can only more quickly show a problem that already exists in the declarations.
Transactions that most often spoil the declaration
A VAT return should reflect the actual transaction model. Imports, reverse charges, and the 0% rate should be treated with particular caution, as a substantive error often appears as a simple form error.
Import in VAT declaration
The importer, customs documentation, VAT deduction rights, and resale must be identified. In certain situations, deferred import VAT settlement.
Reverse charge
Reverse charge requires the correct place of taxation and the status of the purchaser. VAT-exempt invoices should be checked especially carefully before declaring.
0% rate
The 0% rate requires documentation. It's worth checking the current VAT rate in Bulgaria, proof of transport, and the buyer's VAT number.
Correction of VAT declaration in Bulgaria
Corrections are a natural part of VAT, but they shouldn't be used as a way to correct a process defect. Once an error is detected, it's important to determine the period, the document source, and the impact on VAT, VIES, Intrastat, or eligibility for the 0% rate.
The most common reasons for corrections
- invoice posted in the wrong period,
- no purchase invoice in the register,
- incorrect VAT rate or reverse charge,
- import document received after the period closed,
- EU transaction not recorded in VIES,
- marketplace sales correction.
Penalties for failure to file VAT returns or registers in Bulgaria
One of the most important risks after VAT registration is failure to submit a declaration, sales register, or purchase register, or submitting them after the deadline.
Scope of sanctions
The source material indicates a sanction for legal entities and sole proprietors ranging from EUR 255.65 / BGN 500 to EUR 5,112.92 / BGN 10,000.
The process that fails most often
A late declaration usually starts earlier: with missing data, missing process owner, delayed data from the warehouse or the incorrect assumption that local VAT will settle itself.
Do you have a Bulgarian VAT number and want to avoid late declarations?
Taxenlight can take over the monthly process: invoices, registers, VIES, Intrastat, import and payment control.
What to do if there is a delay or an error in the VAT declaration?
The worst solution is to wait until the next period without analyzing it. In monthly VAT, the error quickly spreads to registers, payments, EU reporting, and contractor documentation.
- Determine which period the problem applies to. Separate the error in the declaration from the error in VIES, Intrastat, or payment.
- Gather missing documents. Check invoices, records, imports, warehouse data, and shipping documents.
- Assess the impact on VAT. Determine whether the error changes VAT payable, refundable, 0% rate, or EU transactions.
- Contact your shipping agent. Prepare the outstanding or amended declaration according to local procedures.
- Reconcile payment and archiving. Maintain an audit trail: what was corrected, for what period, why, and based on which document.
How to prepare your company for monthly VAT compliance in Bulgaria?
VAT returns in Bulgaria require due diligence. Having an advisor or representative isn't enough if the company doesn't submit the data on time.
Transaction Map
Determine which transactions are local, EU, import, subject to reverse charge or requiring documents for a 0% rate.
Data owner
Assign responsibility for invoices, warehouse, import, marketplace, VIES, Intrastat and VAT payment.
Schedule
Data cannot be received on the 13th of the month. Most information should be prepared well in advance.
Archiving
Keep declarations, confirmations, records, shipping documents, import documents, and correspondence with your advisor or NRA.
VAT Declarations Bulgaria 2026 – the most important conclusions
Declarations are monthly
A taxpayer registered for VAT in Bulgaria should treat reporting as a regular monthly process.
Registers are as important as the declaration
An error in the register is included in the declaration and may affect the VAT due, deduction, VIES or the 0% rate.
Lack of sales does not end the responsibilities
If the VAT number remains active, you must also check the reporting obligation for the period without transactions.
VIES and Intrastat analyse together with VAT
These are separate responsibilities, but they often concern the same goods flows and the same data.
The euro requires data control
Invoices, imports, corrections, payments and registers should be currency-consistent with the Bulgarian settlement.
Penalties are often the result of a lack of due process
Most often, the problem starts with delayed data, lack of responsibility or the incorrect assumption that local VAT will settle itself.
Want to sort out your Bulgarian VAT returns?
Schedule a call and let's go through the monthly process: invoices, registers, VIES, Intrastat, import, corrections, VAT payments and data archiving.
VAT returns in Bulgaria 2026 – questions and answers
How often are VAT returns filed in Bulgaria?
VAT returns in Bulgaria are filed monthly. The VAT tax period is monthly, and the return is generally filed by the 14th day of the month following the settlement period.
Who has to submit VAT returns in Bulgaria?
VAT returns are filed by taxpayers registered for VAT in Bulgaria. This also applies to foreign companies that have obtained a Bulgarian VAT number.
Does a foreign company have to submit declarations if it does not have an office in Bulgaria?
Yes, if registered for VAT in Bulgaria and required to report. The lack of an office, employees, or a local company does not exclude reporting obligations.
When is the deadline for filing VAT returns for January 2026 in Bulgaria?
The January declaration is generally submitted by February 14, 2026. In practice, data must be prepared in advance, as the declaration requires invoices, registers, imports, EU transactions, and any corrections.
Is it necessary to submit a zero VAT declaration in Bulgaria?
Lack of sales should not be treated as an automatic exemption from reporting. If a company has a valid Bulgarian VAT number and the office expects a declaration for a given period, it is necessary to check whether the company is also required to submit a declaration for the month without any transactions.
Are VAT returns in Bulgaria filed electronically?
Yes. VAT returns in Bulgaria are filed electronically. A foreign company must have access to the NRA's electronic services or cooperate with a representative handling the shipment.
What are VAT registers in Bulgaria?
VAT registers contain sales and purchase data that form the basis for declarations. They include invoices, corrections, imports, intra-Community transactions, VAT rates, customer details, and tax amounts.
Is VIES submitted together with the VAT return?
VIES is a separate reporting system for specific intra-EU transactions, but its deadline coincides with the monthly VAT cycle. Data for VAT and VIES returns should be prepared in parallel.
Is Intrastat part of the VAT return?
No. Intrastat is a separate statistical obligation. However, it may apply to the same goods flows, so it's worth analyzing it in conjunction with the monthly VAT compliance.
Does SAF-T apply to every foreign company with a VAT number in Bulgaria?
It shouldn't be assumed that every typical foreign company is immediately subject to SAF-T upon VAT registration. However, this issue should be examined separately for larger scale operations, local entities, large taxpayer status, or extensive ERP processes.
What are the penalties for failing to submit a VAT return in Bulgaria?
The source material indicates a penalty for failure to submit VAT returns or registers or submitting them after the deadline ranging from EUR 255.65 / BGN 500 to EUR 5,112.92 / BGN 10,000 for legal entities and sole proprietors.
Will the euro from 2026 change the rules for VAT declarations?
The euro does not change the obligation to submit VAT returns per se, but it does impact settlement practices. Sales, purchase, import data, adjustments, payments, and reports must be consistent with euro settlements.
This article is for informational purposes only and does not constitute tax advice. Before making a decision, please review current regulations, official announcements from the Bulgarian government, and the specific transaction situation.
