Increase of INTRASTAT thresholds in Bulgaria

In today’s integrated European Union market, companies involved in international trade must focus not only on offering competitive products and services, but also on staying compliant with statistical and tax regulations. One requirement that often raises questions is the Intrastat system in Bulgaria – a mechanism used to collect data on the movement of goods between EU member states.
Intrastat in Bulgaria

Spis treści

Unlike traditional customs declarations, Intrastat in Bulgaria doesn’t apply to imports or exports outside the EU, but only to trade within the Union – known as intra-community trade. Its main purpose is to provide statistics on the movement of goods between Bulgaria and other EU countries – without additional border formalities, but with clearly defined thresholds, deadlines, and reporting requirements.

For many companies operating in the Bulgarian market – both local and international – understanding Intrastat reporting obligations is crucial to avoid penalties and ensure compliance with both national and EU regulations.

In this article, we explain who needs to report, when declarations must be submitted, what data is required, and what changes are taking place in the reporting thresholds.

What is Intrastat in Bulgaria?

Intrastat Bulgaria is the national version of the statistical system used across the European Union to monitor the trade of goods between member states. It was introduced as an alternative to customs declarations for intra-EU trade – aiming to simplify procedures for businesses while still providing national authorities with accurate data on the movement of goods.

The system is based on EU-wide regulations, but its implementation and oversight are handled by each country’s administration – in Bulgaria, this responsibility falls to the National Revenue Agency (NRA). This agency handles the submission of declarations, checks for accuracy, and enforces compliance when necessary.

What exactly do we report?

Intrastat in Bulgaria only covers goods that are physically moved between Bulgaria and other EU countries – including both arrivals (goods coming in) and dispatches (goods going out). It does not apply to services or transactions involving non-EU countries – such cases follow the standard customs procedures and require typical import-export documentation.

One important feature of the Bulgarian Intrastat system is that reporting is not required for all businesses automatically – the obligation arises only after certain trade thresholds with EU countries are exceeded. We’ll explain what these thresholds are and what they mean in the next sections of this guide.

For many companies – especially those in e-commerce, transport, or manufacturing – understanding how the Intrastat system works can be not only a legal requirement but also a key factor in planning logistics and ensuring operational compliance.

Who Is Required to Report in the Intrastat System?

Intrastat reporting obligations in Bulgaria do not automatically apply to all businesses. They specifically target companies registered for VAT in Bulgaria that are involved in the physical movement of goods between Bulgaria and other EU member states.

Who Must Report in the Intrastat System?

  • Domestic entities – Bulgarian companies registered for VAT that:

    • Purchase goods from other EU countries (arrivals)

    • Sell goods to other EU countries (dispatches)

  • Foreign entities – Companies not based in Bulgaria but registered for VAT there (e.g., through non-resident VAT registration) that:

    • Physically move goods to or from Bulgaria as part of intra-community acquisitions or supplies

In practice, this means that being a foreign company does not exempt you from Intrastat reporting in Bulgaria. If you have a Bulgarian VAT number and engage in goods trade with EU countries, you may be subject to the reporting obligation – depending on the value of your transactions.

What the System Does Not Cover

It’s also important to distinguish between transactions that must be reported and those that fall outside the scope of Intrastat. Intrastat Bulgaria does not cover:

  • Imports of goods from outside the EU (e.g., China, USA)

  • Exports to countries outside the European Union

  • Services – regardless of their value or direction

What Transactions Are Covered by Intrastat?

The Intrastat system in Bulgaria only applies to the trade of goods within the European Union. This means the physical movement of products across Bulgaria’s border, but strictly in relation to another EU member state. That’s the key distinction – Intrastat does not apply to services or goods moved from or to countries outside the EU.

There are two main types of transactions under this system:

Arrivals

These are cases where goods are brought into Bulgaria from another EU country. Examples include:

  • Purchasing goods from suppliers in Germany, the Netherlands, or Poland

  • Transferring goods from a company warehouse in another EU country to a branch in Bulgaria

Dispatches

These refer to transactions where goods are sent from Bulgaria to another EU member state. Examples include:

  • Selling products from a Bulgarian manufacturer to a customer in France

  • Moving inventory from a warehouse in Bulgaria to a company logistics center in Romania

What is Not Reported in the Intrastat System?

Intrastat Bulgaria does not include:

  • Imports from outside the EU (e.g., Turkey, USA, China)

  • Exports to non-EU countries (e.g., Ukraine, Switzerland)

  • Services (e.g., consulting, rentals, or digital services)

There is also no need to report trial shipments, marketing materials, or symbolic-value transactions – as long as they don’t involve the actual commercial movement of goods.

Intrastat Reporting Thresholds in Bulgaria

Not every company engaged in intra-EU trade is required to submit Intrastat declarations in Bulgaria. The key factor determining this obligation is the so-called statistical thresholds – annual transaction values that, when exceeded, trigger a requirement for monthly data reporting.

Current Intrastat Reporting Thresholds in Bulgaria (as of this year):

  • Arrivals (Imports): BGN 1,700,000

  • Dispatches (Exports): BGN 2,200,000

  • Monthly declaration deadline: By the 10th day of each month

If a company exceeds either of these thresholds, it must start submitting Intrastat declarations beginning with the month following the month in which the threshold was crossed. The reporting must include full data for that month and continue for each subsequent month until the end of the calendar year.

What Does This Mean in Practice?

  • If your company imports goods from the EU and the total value of those imports exceeds BGN 1,700,000 annually – you are required to report arrivals.

  • If your company exports goods to the EU and the total value of those dispatches exceeds BGN 2,200,000 – you are required to report dispatches.

Note: The thresholds are calculated from the beginning of the calendar year. So if the threshold is crossed, for example, in May, you must submit declarations retroactively starting from January of that year.

Summary

For many businesses – both local and foreign entities registered for VAT in Bulgaria – dealing with Intrastat obligations can be time-consuming, technical, and easy to overlook. Yet neglecting these formalities can expose your company to unnecessary risks.

Here’s the good news – we can handle it for you. With our experience in Intrastat reporting, we provide comprehensive and timely preparation and submission of declarations on your behalf. This ensures your reports are fully compliant with current regulations, allowing you to focus on growing your business instead of dealing with bureaucracy.

Get in touch with us – we’ll guide you step by step through your Intrastat responsibilities in Bulgaria.

Michał

Michał Pakuła

Sales Specialist

He knows business inside out and understands that good collaboration is the key to success. He loves interacting with people, which is why he always prioritizes open communication and a personalized approach—no templates, just concrete solutions. He is passionate about foreign languages, which helps him better understand different cultures and build strong, long-term relationships. At work? Complete professionalism, a focus on client needs, and delivering solutions that truly work.

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