See also :
VAT insight in Bulgaria
VAT rates in Bulgaria

Source(s):

Law on Statistics of Intra-community trade in goods in force from 01.01.2008
Ordinance № H-14 / 21.12.2007 for the implementation of Intrastat system
Ordinance for implementation of art.1 par.4 of the Law on Statistics of Intra-community trade in goods

https://www.nsi.bg/

Competent Authority :

National Revenue Agency
52 Dondukov Blvd,
1000 Sofia, Bulgaria
Tel. (+359) 0700 18 700
Email: prd@nra.bg

Expected submission date :

14th natural day of following month (20th the first time).

https://www.nsi.bg/en/content/8017/statistical-traders-manual-2011 / https://www.nsi.bg/sites/default/files/files/data/table/Intrastat_Z05679_2019.pdf

Usually starts when :

When the threshold is reached : following month (yearly possible, contact us for conditions)

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration

Does administration from Bulgaria reminds for non-submitted declaration ?

Bulgaria has an automated system for reminders?   YES

1st reminder : A first reminder is issued (the day) before the deadline.

2nd reminder : no

3rd reminder : no

Thresholds of intrastat exemption in Bulgaria :

Simplified declaration : 290.000 BGN

Standard declaration : 15.800.000 BGN

Extended declaration :

Simplified declaration : 470.000 BGN

Standard declaration : 7.600.000 BGN

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Bulgaria :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES

Amount of penalties : from BGN 500 to BGN 5,000.

Intrastat submission with paper in Bulgaria :

Info in english

http://www.nap.bg/en/page?id=708

Electronic submission of intrastat in Bulgaria :

Submission of Intrastat declarations – access to the system is carried out through the common portal for identification of users of electronic services of the NRA

 “Login to the portal for E-services accessible through a qualified electronic signature (QES)”

-> https://inetdec.nra.bg/eservices.html

Important!  For your convenience when working with the module, see Instructions for using the on-line module of the Intrastat information system  (MSO)

Corrective intrastat declarations in Bulgaria :

May be made for the six prior periods, the Intrastat authorities may impose a penalty

NIL intrastat declarations in Bulgaria :

YES – event if no activity; possible to require written exemption

VAT and intrastat compliance in Bulgaria

contact us now and receive a quote

Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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