Intrastat Declaration
Monthly Intrastat declaration for VAT-registered Bulgarian businesses moving goods to or from other EU member states above the annual threshold. For 2026 the declaration thresholds are €899,874 for arrivals and €1,150,407 for dispatches. Due by the 14th of the following month.
Finn tracks your Bulgaria deadlines
AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Bulgaria businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- VAT-registered Bulgarian businesses with intra-EU goods movements above the threshold
- Businesses whose previous year's trade in one flow exceeded this year's threshold
- Businesses that cross a threshold during the year, from the month they exceed it
What to file
Intrastat declaration with goods category, country, value, weight, and any special procedures.
How to file
Electronically, signed with a qualified electronic signature, through NRA e-services. If that is technically impossible, submit an XML file on electronic media to the NRA territorial directorate with a letter explaining why. Corrections are uploaded to the Intrastat system at inetdec.nra.bg.
Payment due
No payment: informational only.
Penalties for missing this deadline
The NRA Intrastat page does not state penalties. The reporting obligation arises under the Law on Statistics of Intra-EU Trade in Goods, so check the penalties in that law.
Filing checklist
- Aggregate intra-EU dispatches and arrivals for the month, assessing each flow separately
- Classify goods by Combined Nomenclature code
- Use transaction code 1.1 for ordinary sales and 1.2 for distance sales
- Give the partner VAT number for dispatches
- Submit through NRA e-services by the 14th
- Correct errors within 7 days of the new circumstances
Documents you'll need
- Invoices and delivery documents for intra-EU movements
- Combined Nomenclature codes for each product
- Partner VAT numbers for dispatches
- Net mass and statistical value data per product line
Common mistakes to avoid
- Wrong Combined Nomenclature classification
- Missing the threshold check, which looks at the previous year and the current year
- Not separating dispatches from arrivals, which have different thresholds
- Forgetting that the first month after a new current obligation is due by the 20th of the following month
Never miss a Bulgaria deadline
AccountsOS tracks every National Revenue Agency (NRA / НАП) and Trade Register (Търговски регистър) deadline and reminds you weeks ahead.
Try Free