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 a company has a standard Bulgarian VAT number, it should prepare a monthly process from the outset, including VAT returns, sales records, purchase records, VIES (Value Added Tax), tax payments, and archiving shipping confirmations. A lack of sales in a given month does not automatically exempt it from reporting.
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 tax period is monthly. The declaration, sales register, and purchase register are submitted by the 14th day of the following month, or if the deadline falls on a holiday, by the next business day.
Registers are the basis
The sales and purchase registers are submitted with the declaration. These are not merely internal accounting records, but required elements of monthly reporting.
It's not just a form
The declaration should be consistent with invoices, imports, corrections, warehouse, intra-EU transactions, VIES, VAT payment and right of deduction.
Taxenlight advises
Establish an internal deadline for data submission well in advance of the statutory submission deadline. Declaration, records, VIES, payment, and confirmations should be integrated into a single monthly VAT closure process.
Who files VAT returns in Bulgaria?
Monthly returns are filed by entities with a standard VAT registration in Bulgaria. This also applies to foreign companies that have obtained a Bulgarian VAT number (BG), even if they do not have an office, employees, or a local company in Bulgaria.
The EX number used in the cross-border SME system is not the same as a regular Bulgarian VAT number. It should not be implied that simply having an EX number automatically triggers standard monthly VAT returns in Bulgaria.
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,
- local transactions settled by the company in a regular Bulgarian VAT return.
VAT return filing deadlines in Bulgaria in 2026
The VAT return, sales register, purchase register, and tax due are generally submitted or paid by the 14th day of the month following the settlement period. If the 14th day falls on a holiday, the deadline extends to the next business day.
| Billing period | Deadline for declarations, registers and payments | What to check before shipping |
|---|---|---|
| January 2026 | February 16, 2026 | Sales, purchases, imports, adjustments and transactions with a Bulgarian VAT number. |
| February 2026 | March 16, 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 15, 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 16, 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 registers and result of the period. |
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.
- Establish a process owner. One person should be responsible for data completeness, declaration approval, electronic submission, and retention of confirmation.
- Gather sales and purchase data. Include invoices, corrections, import documents, warehouse data, own goods movements, and intra-EU transactions.
- Assign documents to the correct period. Check the delivery date, tax liability, invoice date, import date, and when the deduction conditions were met.
- Determine how transactions will be settled. Separate local sales, intra-Community acquisitions (ICS), intra-Community acquisitions (ICS), imports, reverse charges, the 0% rate, and transactions not reported in the local declaration.
- Check the currency of the period. For periods from January 1, 2026, declarations are reported in euros. Adjustments for periods up to December 31, 2025, continue to be reported in leva.
- Submit your declaration and both registers electronically. Keep the shipping confirmation and the final version of the source files.
- Reconcile the outcome and payment. Verify that the amount paid to the NRA matches the final return and that any excess has been correctly transferred or reported for refund.
Payment of VAT in Bulgaria after submitting the declaration
If the declaration shows VAT due, the tax must be paid by the same deadline that applies to declarations and registers. Payment is made by bank transfer to the appropriate NRA account, with the correct liability reference.
If the 14th day falls on a holiday, the postponement to the next business day also applies to the payment shown in the declaration.
Practical risks
- the transfer comes from another country and needs more time,
- the transfer does not contain the correct indication of the type of obligation,
- the payment goes to the account of the wrong NRA unit,
- 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
The declaration, records, shipping confirmation, and payment should be approved together. Don't assume that submitting the form automatically means you've paid your tax.
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
VIES is a separate report submitted for certain intra-Community supplies, triangular transactions, and designated B2B services. The deadline is generally the 14th of the following month and is also extended to the next business day if it falls on a public holiday.
Intrastat in Bulgaria
Intrastat is a separate statistical obligation for entities exceeding the relevant thresholds for trade in goods with EU countries. The standard monthly deadline is the 14th day of the following month. For the first declaration after a new current obligation arises, the deadline may be the 20th day.
One database
VAT, VIES, and Intrastat should be based on the same agreed source data, but they should not be treated as a single form. Each report has its own scope and criteria.
SAF-T in Bulgaria from 2026
SAF-T was launched in Bulgaria in stages from January 1 , 2026. The first phase covered a specific group of approximately 470 large taxpayers meeting statutory criteria. The mere fact of having a Bulgarian VAT number, using an advanced ERP system, or operating on a larger scale does not constitute an obligation.
Data quality
SAF-T increases the importance of compliance with books, invoices, VAT registers, customer data, transaction codes and warehouse information.
Statutory criteria
The scope of the obligation should be determined on the basis of the schedule and criteria provided for the individual implementation stages.
Don't wait for the audit
Inconsistent source data should be corrected monthly. SAF-T does not replace VAT returns or registers, but rather increases the scope of data available to the administration.
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.
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
The method of correction depends on when the error was discovered and whether it concerns a document that was omitted or incorrectly reported. It should not be assumed that after the deadline, it will always be sufficient to resubmit the declaration for the original month.
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,
- a document shown in the register with an incorrect value,
- incorrect contractor's VAT number,
- discrepancy between the registry and VIES,
- incorrect currency or period after the introduction of the euro.
Error detected ahead of schedule
Before the statutory deadline expires, the data must be corrected and the declaration, VIES (if applicable), and registers must be resubmitted. The new set replaces the previous shipment.
Missed document detected after the deadline
A document omitted from the registers should generally be recorded in the period in which the error was discovered, in accordance with the rules for late corrections.
Document submitted incorrectly after the deadline
If the document has been shown incorrectly, the relevant NRA body must be notified in writing, which will take steps to amend the obligation for the appropriate period.
Penalties for failure to file VAT returns or registers in Bulgaria
A sanction may apply to failure to timely submit VAT returns, sales registers, purchase registers, or other required data. Delayed submission of documents does not automatically mean that the violation ceases.
Scope of sanctions
For legal entities and sole proprietors, the official service description indicates a sanction ranging from EUR 255.65 to EUR 5,112.92, corresponding to the statutory range of BGN 500–10,000.
Depending on the error, there may also be interest, penalties for understatement of tax, or separate consequences for failure to produce a document.
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?
When a delay or error is detected, it's important to first determine whether the issue is related to a missing declaration, a missing document, an incorrectly reported document, VIES, Intrastat, or a payment. Each of these cases may require a different course of action.
- Determine the period and type of error. Separate the missing declaration from the error in a single document.
- Please check that the deadline hasn't passed yet. You can resubmit a corrected set before the deadline.
- Gather source documents. Reconcile invoices, records, import, VIES, and payment.
- Determine the appropriate correction procedure. Distinguish between an omitted document and an incorrectly recorded document.
- Pay your arrears and interest. Don't postpone payments until next month.
- Maintain an audit trail. Document the reason, scope, and date of the correction.
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
Standard VAT registration involves monthly declarations and sales and purchase records. The deadline is the 14th of the following month or the next business day.
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.
No sales require a zero declaration
As long as the registration remains active, the declaration and registers are also submitted for the month without deliveries.
VIES and Intrastat analyse together with VAT
These are separate responsibilities, but they often concern the same goods flows and the same data.
Periods from 2026 onwards are reported in euros
Declarations for periods from 1 January 2026 onwards contain values in euros. Adjustments for earlier periods remain reported in leva.
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?
The tax period is monthly. VAT returns and sales and purchase records are generally submitted by the 14th of the following month. If the deadline falls on a holiday, it is carried forward to the next business day.
Who has to submit VAT returns in Bulgaria?
Declarations are submitted by entities with a standard Bulgarian VAT BG number, including foreign companies without an office or local company. The EX number used in the SME system is not a standard VAT BG number and does not trigger standard monthly declarations.
When is the deadline for submitting the VAT return for January 2026?
The VAT return, registers and tax due for January 2026 must be settled by February 16, 2026, because February 14 fell on a Saturday.
Is it necessary to submit a zero VAT declaration in Bulgaria?
Yes. An entity with an active VAT registration must also submit a declaration and the required records for the month in which it did not make any deliveries.
Are the declaration and registers filed electronically?
Yes. Monthly VAT returns, sales registers, and purchase registers are submitted electronically. You must retain proof of shipment and final versions of the submitted data.
What are sales and purchase registers?
These are required monthly reporting elements submitted with the VAT return. They contain sales and purchase documents that affect output VAT, deductions, and the period's result.
By when must the VAT resulting from the declaration be paid?
VAT resulting from the declaration must be paid by the same deadline as for declarations and registers. Payment is made by bank transfer to the appropriate NRA account.
When are VIES and Intrastat filed?
VIES and Intrastat are separate reports. VIES is generally filed for specific intra-EU transactions by the 14th of the following month. The standard Intrastat deadline is also the 14th, while the first declaration after a new current obligation arises may be filed by the 20th.
Does SAF-T apply to every foreign company with a VAT number?
No. SAF-T is being implemented in stages. As of January 1, 2026, the first phase covered approximately 470 large taxpayers meeting the statutory criteria. A Bulgarian VAT number or an advanced ERP system alone does not constitute an obligation.
How do I correct a mistake and what are the consequences of being late?
Before the deadline, you can re-submit a corrected declaration and records. After the deadline, the procedure depends on whether the document was omitted or incorrectly filed. For missing declarations or records or filing them late, the official description indicates penalties ranging from €255.65 to €5,112.92 for legal entities and sole proprietors. Interest and other penalties may also apply, depending on the type of error.
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.
