What are the VAT return deadlines in Bulgaria?

Bulgaria requires all VAT-registered businesses to file monthly VAT returns. There is no quarterly or annual VAT filing option as exists in some other EU member states such as the UK or Germany. This means 12 Vat14 returns must be filed per year, plus 12 VIES declarations if you supply goods or services to VAT-registered businesses in other EU countries.

Monthly Vat14 return: due by the 14th

The Vat14 (Spravka-deklaratsiya po ZDDS) must be filed electronically via the NRA's e-portal by the 14th of the month following the reporting period:

• January VAT return: due 14 February
• February VAT return: due 14 March
• March VAT return: due 14 April
• ...and so on through December, due 14 January of the following year

The Vat14 return summarises total output VAT (VAT you have charged on your sales and services) and total input VAT (VAT you have paid on your purchases), arriving at a net VAT position: either a balance payable to the NRA or a refundable credit.

If the return shows VAT due, the payment must also clear the NRA's bank account by the 14th. Electronic payment via bank transfer is the standard method.

What the Vat14 covers

The Vat14 requires you to declare: - Taxable supplies made (categorised by rate: 20%, 9%, 0%) - Intra-EU acquisitions of goods and services received (reverse charge) - Supplies received outside Bulgaria subject to reverse charge (imports of services) - Total output VAT charged - Total input VAT from deductible purchases - Net payable or refundable position - Opening and closing VAT account balances

VIES declaration (VIES-deklaratsiya): also due by the 14th

If your Bulgarian company supplies goods or services to VAT-registered businesses in other EU member states (intra-EU B2B supplies), you must also file a VIES declaration by the 14th of the following month alongside the Vat14. The VIES declaration lists: - The VAT number of each EU customer - The total value of supplies to that customer during the month - The type of supply (goods, services, triangular transactions)

VIES data is shared between all EU tax authorities to cross-check that the recipient in the other country has correctly reported the acquisition. Missing or inaccurate VIES declarations trigger NRA inquiries.

VAT refunds

If input VAT exceeds output VAT in a month, the Vat14 shows a refundable credit. The NRA has 30 days to process a standard refund claim. The refund can be offset against future VAT liabilities or paid out to the company's bank account. If the credit arises from zero-rated exports, the NRA may request supporting documentation before processing the refund.

Annual VAT summary

In addition to the 12 monthly Vat14 returns, VAT payers must file an annual VAT summary (Godishna spravka-deklaratsiya po ZDDS) alongside the annual corporate income tax return by 31 March. This reconciles the 12 monthly returns and provides a year-end overview.

Penalties for late VAT returns and payment

Late filing of the Vat14 attracts a fine of BGN 500 to BGN 10,000 depending on the amount of VAT involved. Late payment of VAT due accrues interest at 0.05% per day from the due date. The NRA's automated systems identify late filings immediately after the 14th deadline, and penalty notices are typically issued within days.

Reverse charge on intra-EU services received

When your Bulgarian company receives services from a supplier in another EU country (for example, Google Ads, AWS, Zoom, Microsoft), you must apply the reverse charge and declare the VAT on the Vat14 return. The reverse charge entries appear as both output VAT (you self-assess Bulgarian VAT at 20%) and input VAT (you simultaneously reclaim it if used for taxable activities). The net cash effect is zero for fully taxable businesses, but the entries must appear in the return.