# Intrastat Declaration

Country: Bulgaria
When: 14th of the month following the reporting month.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://nra.bg/wps/portal/nra/intrastat