How is the tax period determined in Bulgaria? 


Your company has to report its VAT position by filing periodical VAT returns on a monthly basis (standard tax period). No other tax periods exist in Bulgaria.

When should periodical VAT return be filed?

Periodical VAT returns must be filed by electronic means to Bulgarian VAT authorities before the 14th day of the month (14 of N+1) following the tax period (month) to which it relates.

In order to access the electronic services of the tax authorities, the following requirements should be met: 1) the qualified electronic signature  - required for accessing the electronic portal - should be issued by a Bulgarian licensed provider and 2) a request for accessing the electronic services of the NRA should be submitted.

VAT Directive

The tax period shall be set by each Member State at one month, two months or three months. Member States may, however, set different tax periods provided those ones do not exceed one year. The VAT return shall be submitted by a deadline to be determined by Member States. That deadline may not be more than two months after the end of each tax period.

Is this requirement laid down in the country and what is the filing deadline?


Your company is not required to file any summarizing annual VAT return in Bulgaria.

VAT Directive

Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year. That return shall provide all the information necessary for any adjustments.


Are quarterly filings allowed by the country and what is the filing deadline?

The recapitulative statement [ESL] must be drawn up for each calendar month. ESL should be filed by electronic means or on paper format no later than the 14th day of the month after the end of the reporting period [month] to which it relates. Filing the statement on a quarterly basis is not possible in Bulgaria.

VAT Directive

The recapitulative statement shall be drawn up for each calendar month. However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency. The recapitulative statement shall be submitted within a period not exceeding one month.

What is the payment deadline?

The VAT due should be paid by the filing deadline for the VAT return - 14th day of the month after the  tax period [month] to which it relates. Since 1/1/2014, a new regime of cash accounting is available under specific conditions.

Are interim payments required?

Interim payments are not required in Bulgaria

VAT Directive

Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. Member States may, however, set a different date for payment of that amount. Member States may require interim payment to be made.


Is any VAT credit automatically carried forward or refunded?

Refund of VAT credit is claimable within 30 days after submission of the VAT return where the person has effected supplies liable to tax at the zero rate within the last 12 months preceding the current month at a total value exceeding 30% of the total value of all taxable supplies. Otherwise, VAT credit is claimable within 30 days after submission of the most recent VAT return, when there is input VAT claimable after the application of the 2-month procedure and after setting off all other chargeable and unpaid tax liabilities and liabilities for social-insurance contributions collected by the National Revenue Agency, where the person owes such. Special deadlines exist [30 days] for investors in a large investment project.

Refund procedure – Repeal of Annex No 6
The Bulgarian Regulation for Application of the VAT Act (RAVATA) was amended on 21/03/2017. It notably impacts the VAT refund procedure. Indeed, Appendix No 6, which had to be submitted in order to apply for the refund of the VAT credit, will no longer be required. As from the monthly VAT returns of April 2017, it will be possible to apply for the VAT refund through the monthly VAT return itself.
Besides, the amendments notably relate to the proportional deduction of input VAT for mixed use assets, the adjustments of the input VAT initially deducted on fixed assets and the calculation of the pro-rata percentage.
VAT Directive

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.