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Commentary

Refunds (Bulgaria)


5 Bulgaria

At the end of each calendar month all VAT registered businesses must within 14 days submit:

  1. Ìý

    •ÌýÌýÌýÌý a VAT return;

  2. Ìý

    •ÌýÌýÌýÌý accounting registers; and

  3. Ìý

    •ÌýÌýÌýÌý a VAT Information Exchange System (VIES) declaration (for those involved in triangular intra-EU transactions).

These can only be filed electronically via the National Revenue Agency's e-services portal (https://portal.nra.bg/en). Businesses must

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