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
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 :
- Dispatchs :
Simplified declaration : 290.000 BGN
Standard declaration : 15.800.000 BGN
Extended declaration :
- Arrivals :
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
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