Quick Answer: Do You Need to File Intrastat in Bulgaria?
You must file Intrastat in Bulgaria if you are VAT-registered and your annual value of EU goods movements exceeds the following thresholds:
- EUR 899,874 for EU imports (arrivals)
- EUR 1,150,407 for EU exports (dispatches)
Intrastat applies only to goods, not services, and reporting is monthly.
Late or missing declarations can result in fines, even when your VAT returns are otherwise correct.
If your business moves physical goods between Bulgaria and other EU countries, Intrastat is a critical — and often overlooked — compliance layer.
With Bulgaria joining the Eurozone on 1 January 2026, thresholds are now denominated in EUR, reporting systems have been updated, and inconsistencies are easier for the authorities to detect.
This guide explains what Intrastat is, who must file, how thresholds work, and which deadlines apply in 2026.
What Is Intrastat?
Intrastat is the EU system used to collect statistical data on the physical movement of goods between EU Member States.
Because goods traded within the EU do not pass through customs, Intrastat exists to ensure that internal EU trade is still properly recorded.
In practical terms:
- Intrastat applies only to goods (services are excluded).
- It covers EU trade only; non-EU trade is reported via customs.
- Once thresholds are exceeded, reporting becomes mandatory.
In Bulgaria, Intrastat declarations are submitted to the National Revenue Agency (NRA) and are routinely cross-checked against VAT return data.
Intrastat is often confused with VAT, VIES, and OSS reporting, even though it serves a different purpose. While VAT and VIES relate to tax calculation and verification, Intrastat is a statistical obligation focused on the physical movement of goods.
For a clear overview of how VAT, VIES, OSS, and Intrastat differ — and when each applies in practice — see our comparison guide: VAT vs VIES vs OSS vs Intrastat.
Who Must File Intrastat in Bulgaria?
An Intrastat obligation arises only if both of the following conditions are met.
1. You are VAT-registered in Bulgaria
Intrastat is legally a supplementary declaration linked to the VAT system in Bulgaria.
If you are not VAT-registered, you generally do not submit Intrastat declarations.
2. You exceed the annual Intrastat thresholds
Your total value of EU goods movements must exceed the statutory thresholds during a calendar year.
Foreign companies holding a Bulgarian VAT number (for example, due to warehousing, stock transfers, or fulfilment operations) are not exempt. If thresholds are exceeded, Intrastat applies regardless of where the company is established.
Intrastat Thresholds in Bulgaria for 2026
Due to Bulgaria’s euro adoption, Intrastat thresholds are now officially set in EUR.
| Flow Type | 2026 Threshold (EUR) | Reference (BGN) |
|---|---|---|
| Arrivals (EU Imports) | 899,874 EUR | 1,760,000 BGN |
| Dispatches (EU Exports) | 1,150,407 EUR | 2,250,000 BGN |
What matters in practice:
- Arrivals and dispatches are assessed separately.
- You may be required to report only one flow.
- Thresholds reset every calendar year.
When Do You Start Reporting? (The Hidden Deadlines)
If you were already above the threshold
If your company exceeded the Intrastat threshold in 2025, reporting starts from January 2026.
Deadline: by the 14th day of the following month.
If you exceed the threshold during 2026
If you cross the threshold partway through the year:
- Your first Intrastat declaration must include all relevant months from January onward.
- The first filing is due by the 20th day of the month following the month in which the threshold was exceeded.
From that point onward, Intrastat declarations must be submitted monthly for the remainder of the calendar year.
There is no grace period once the threshold is crossed.
The Euro Transition: What Changed in 2026?
From 1 January 2026, Bulgaria’s Intrastat system operates fully in EUR.
Key technical points:
- Reporting currency: EUR
- Fixed conversion rate: 1 EUR = 1.95583 BGN
- Rounding: standard mathematical rounding to two decimals
Incorrect ERP or accounting configuration following the euro transition is one of the most common reasons for rejected or corrected Intrastat filings.
What Counts as an Intrastat Movement?
Included
Intrastat generally covers:
- Sales and purchases of goods within the EU
- Transfers of your own stock between EU warehouses
- Goods sent for repair or processing
- B2C e-commerce shipments of physical goods
Excluded
Intrastat does not apply to:
- Services (consulting, SaaS, digital products)
- Goods traded with non-EU countries (e.g. UK, USA, China)
- Goods merely transiting through Bulgaria
- Samples with no commercial value
If a physical product crosses an EU border, Intrastat should always be assessed.
Penalties and Audit Risk
The NRA actively cross-checks Intrastat declarations against VAT returns.
A common red flag:
- VAT return shows substantial EU acquisitions or dispatches
- No Intrastat declarations submitted
- Automatic compliance review triggered
Penalties
- Typically from 200 BGN to several thousand BGN
- Applied per month of non-compliance
- Repeated breaches escalate quickly
Retroactive exposure
The NRA may request missing Intrastat declarations for prior periods, leading to accumulated fines that often surface during audits.
Frequently Asked Questions (FAQ)
Do services count for Intrastat?
No. Intrastat applies only to physical goods.
Is Intrastat the same as VAT reporting?
No. VAT reports tax. Intrastat reports statistical movement of goods. One does not replace the other.
Do I need Intrastat if I only move my own stock?
Yes. Transfers of your own goods between EU warehouses are reportable movements.
What happens if I miss a filing?
Late or missing filings can result in monthly fines and requests for retroactive corrections.
Can Intrastat be outsourced?
Yes. Many businesses delegate Intrastat preparation to their accountant, provided ERP and logistics data is accurate.
Conclusion
Intrastat is a quiet compliance obligation — until an audit makes it very loud.
In the 2026 Eurozone environment, businesses trading goods within the EU must actively monitor thresholds, deadlines, and system configuration. Waiting for a reminder from the authorities usually means reacting too late.
Intrastat should be treated as part of your core monthly compliance, not as an afterthought.
Contact Us
Need help with Intrastat compliance in Bulgaria?
If your business moves goods within the EU, Intrastat obligations can be easy to miss — and costly to correct later.
Our team can review your thresholds, reporting setup, and monthly filings to confirm whether your compliance is correct.
Disclaimer
This article is provided for general informational purposes only and does not constitute tax or legal advice. Intrastat obligations depend on your specific facts and trade flows. Always seek professional advice before relying on this information for compliance decisions.
Last reviewed: January 2026
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