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Commentary

Intrastat returns (Bulgaria)

5 Bulgaria

All Bulgarian businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 5.1) will be required to file monthly Intrastat returns for acquisitions, dispatches or both.

Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes, instead of imports and exports.

The returns must be filed electronically via the National Revenue Agency website by the 14th day of the month following

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