Reporting due dates in Bulgaria – June 2022

May 31

• Registered person under Art. 157a of the VAT Act submits a reference-declaration for distance sales of goods imported from third countries or territories in the form of consignments with own value not exceeding the lev equivalent of 150 euros, except for excise goods, the recipients of which are non-taxable persons who are established, have a permanent address or habitual residence in a Member State, including the country, for the tax period – April and pay the tax due.

June 14

• Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a tripartite operation (except for an advance payment received (in whole or in part) from an intermediary in a tripartite operation) or supplies of services under Art. 21, para. 2 of the VAT Act (including the received advance payments), with a place of performance on the territory of another Member State for the tax period – May. The registered person who during the tax period – May sends or transports goods from the territory of the country to the territory of another Member State under the regime of storage of goods on request and / or when during this period a change occurs, including replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, fills in section “D” of the VIES-declaration. 
• Submission of Intrastat declarations for intra-Union import / intra-Union export (shipments), according to Art. 11, para. 1 of ZSVTS for May 2022

June 15