# Monthly VAT Return

Country: Bulgaria
When: 14th of the month following the tax period.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya