Bulgaria VAT form guide

The VAT return is a periodic compilation where taxpayers must report all taxable transactions performed in a country during the reporting period. In case no transactions were performed in a given period, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadline to submit monthly VAT returns in Bulgaria is by the 14^th day of the following month. If the due date falls on a weekend or public holiday, the date is shifted to the next working day.

If your Bulgarian VAT return results in a payable position, the deadline for making the VAT payment is the same as for the return submission. VAT payments in Bulgaria are made via bank transfer. It is important to include your Bulgarian VAT number in your payment reference. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If you end up in a credit position in your Bulgarian VAT return, a three-month period starts consisting of carrying forward the VAT credit during the following 2 months. If after the 2-month period there is still VAT for reimbursement, this amount should be effectively refunded within 30 days following the submission of the last VAT return, together with any repayable VAT declared in these 2 months. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT in Bulgaria.

VAT Templates

Below you’ll find VAT templates available in English: