Monthly VAT Return
Monthly VAT return for Bulgarian VAT-registered businesses. The return, the sales and purchase ledgers and any VIES declaration are filed through the NRA portal by the 14th of the month following the tax period.
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Who this applies to
- Bulgarian VAT-registered businesses (mandatory above €51,130 of annual turnover from 1 January 2026)
- Voluntarily registered businesses
- Businesses making intra-EU supplies that need a VIES declaration
What to file
The VAT return showing output VAT, input VAT credit and the monthly result, with the sales ledger and purchase ledger. A VIES declaration is filed with it when the period includes intra-EU supplies or certain services.
How to file
Electronically through the NRA e-filing system, using a qualified electronic signature and the file structure set out in the VAT Regulations. A return is filed even for periods with no purchases or sales.
Payment due
Same date as the return: by the 14th. Payment is treated as made on the date funds arrive in the NRA account.
Penalties for missing this deadline
Failure to file the return, ledgers or VIES declaration on time carries a fine or property sanction of €255.65 to €5,112.92. Late payment incurs interest under the Law on Interest on Taxes, Fees and Other Similar State Receivables.
Filing checklist
- Reconcile sales journal to output VAT (G3, G4)
- Reconcile purchase journal to input VAT
- Identify intra-EU supplies (zero rated, separate listing)
- Apply reverse charge for imported services
- Submit VAT return + ledgers via NRA portal
- Pay balance by 14th
Documents you'll need
- Sales invoices and credit notes for the month
- Purchase invoices and import documents
- VIES data for intra-EU supplies and services
- Bank statements to confirm the VAT payment
- Prior period ledger for comparison
Common mistakes to avoid
- Reclaiming VAT on entertainment, which is blocked
- Forgetting reverse charge for imported services
- Missing the 14th, which is earlier than many founders expect
- Errors in intra-EU supplier VAT numbers, so check them in VIES
- Not filing a nil return for a period with no activity
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