14th of the month following the tax period.
Monthly VAT Return
Monthly VAT return for Bulgarian VAT-registered businesses. Filed via the NRA portal by the 14th of the month following the tax period.
Who this applies to
- Bulgarian VAT-registered businesses (mandatory above BGN 100,000 turnover)
- Voluntarily registered businesses
- Distance sellers above EU thresholds
What to file
VAT return form with sales (output VAT), purchases (input VAT), intra-EU supplies and acquisitions, reverse charge transactions. Plus VAT ledger (purchases and sales journals).
How to file
Online via the NRA portal with qualified electronic signature.
Payment due
Same date as the return — pay by bank transfer to the NRA.
Penalties for missing this deadline
Late filing BGN 500 – BGN 5,000. Late payment interest approximately 13–14% per annum. Persistent default can lead to VAT registration cancellation.
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
Common mistakes to avoid
- Reclaiming VAT on entertainment (fully blocked)
- Forgetting reverse charge for imported services
- Missing the monthly deadline (Bulgaria is monthly, unlike many EU countries with quarterly default)
- Errors in intra-EU supplier IDs (VIES validation matters)
Never miss a Bulgaria deadline
AccountsOS tracks every National Revenue Agency (NRA / НАП) and Trade Register (Търговски регистър) deadline and reminds you weeks ahead.
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