VAT compliance in Bulgaria

Intrastat is a system for collection of data for the trade in Community goodsbetween EU Member States which are not declared with the Single Administrative Document.

Obliged persons for filing declarations under the Intrastat system (Intrastat operators) are the persons registered under the ValueAdded Tax Act who performintracommunity trade in goods in annual volumes in values in BGN currency above the determined thresholds for declaring. The thresholds are determined separately for each trade flow - „dispatches” and „arrivals”.

The thresholds for declaring under the Intrastat system are determined with an Order of the President of the National Statistical Institute in the end of October of the current year and are valid throughout the next year.

Depending on the annual volumes of intracommunity trade in goods the Intrastatoperator might have annual or current (monthly) obligation for declaring.

We are ready to assist you to fulfil  this obligation.