Intrastat in Bulgaria: thresholds, obligations and penalties

During the process of company formation in Bulgaria, attention is often focused on VAT, accounting and standard tax obligations. However, for companies that move goods within the European Union, there is an additional requirement that can become critical if overlooked: Intrastat.

With Bulgaria’s entry into the Eurozone on 1 January 2026, the Intrastat system has undergone significant updates, making controls more precise and inconsistencies easier for tax authorities to detect. Understanding when the obligation arises, which thresholds apply and how to comply with deadlines is now essential to avoid penalties and retroactive adjustments.

This analysis clearly explains what Intrastat is, who is required to submit it in Bulgaria, the thresholds applicable in 2026 and the risks associated with incorrect management.

What Intrastat is and why it exists

Intrastat is the statistical system adopted by the European Union to monitor the physical movement of goods between Member States. Since intra-EU trade is not subject to customs procedures, Intrastat allows authorities to collect reliable data on internal EU trade.

The obligation applies exclusively to tangible goods and does not cover services. It is also limited to transactions between EU countries, while movements involving non-EU countries continue to be tracked through customs declarations.

In Bulgaria, Intrastat returns are submitted to the National Revenue Agency (NRA) and are regularly cross-checked against VAT returns. Unlike VAT, VIES or OSS, which have a tax function, Intrastat is purely statistical, although closely connected to the VAT system.

Read also: VAT, VIES, OSS and Intrastat: what are the differences? 

When the Intrastat obligation arises in Bulgaria

The obligation to submit Intrastat arises only when two conditions are met simultaneously.

The first is VAT registration. Intrastat is an ancillary obligation within the Bulgarian VAT system and generally applies only to VAT-registered entities in Bulgaria.

The second condition is exceeding the annual thresholds for the value of goods moved within the EU. The calculation is made on an annual basis and separately for arrivals and dispatches.

It is important to note that foreign companies holding a Bulgarian VAT number—for example for warehousing, stock transfers or fulfilment operations—are also subject to Intrastat if thresholds are exceeded, regardless of where the company is incorporated.

Intrastat thresholds in Bulgaria for 2026

Following the adoption of the euro, Intrastat thresholds in Bulgaria are officially expressed in euros from 2026.

For goods arriving from other EU countries (arrivals), the annual threshold is EUR 899,874.
For goods dispatched to other EU countries (dispatches), the threshold is EUR 1,150,407.

The two thresholds must be monitored separately, and a company may be required to submit Intrastat for only one type of flow. Thresholds reset at the beginning of each calendar year, making continuous monitoring essential.

Start date of the obligation and filing deadlines

The timing of the obligation depends on when the threshold is exceeded.

If the threshold was already exceeded in the previous year, Intrastat filing becomes mandatory from January of the following year, with submissions due by the 14th day of the month following the reference period.

If the threshold is exceeded during the year, the first Intrastat declaration must retroactively include all relevant transactions carried out since January. The initial deadline is the 20th day of the month following the month in which the threshold was exceeded. From that point onward, filings are required monthly until the end of the year.

No grace period applies: once the threshold is exceeded, the obligation is immediate.

Intrastat in Bulgaria and the euro transition: what changes in 2026

From 1 January 2026, the entire Bulgarian Intrastat system operates in euros. The official conversion rate is fixed at 1 EUR = 1.95583 BGN, with values rounded to two decimal places according to standard mathematical rules.

One of the most common errors during the transition period concerns incorrect configuration of accounting software or ERP systems, which can lead to incorrect or rejected declarations. Incomplete technical alignment is now one of the main causes of Intrastat irregularities.

Which transactions fall under Intrastat in Bulgaria

Intrastat covers all physical movements of goods between Bulgaria and other EU Member States. This includes intra-EU sales and purchases, transfers of goods between warehouses of the same company in different countries, shipments for processing or repair, and B2C e-commerce sales involving the dispatch of physical goods.

Excluded are services, goods exchanged with non-EU countries, goods merely in transit through Bulgaria and samples with no commercial value.

As a general rule, whenever a tangible good crosses an internal EU border, the Intrastat obligation must be carefully assessed.

Read also: Bulgaria Digital Nomad Visa 2026: Requirements and Process

Controls, penalties and audit risk

The Bulgarian National Revenue Agency systematically cross-checks VAT and Intrastat declarations. A common red flag is the presence of significant intra-EU VAT transactions without a corresponding Intrastat declaration.

Penalties can range from relatively small amounts to several thousand Euro, applied on a monthly basis for each undeclared period. In cases of repeated violations, penalties increase rapidly.

An additional risk is retroactive regularisation. During an audit, authorities may require missing Intrastat declarations to be submitted for previous periods, resulting in accumulated penalties.

Intrastat is often perceived as a secondary obligation, but in the 2026 regulatory environment it can quickly become a major source of risk. Euro-denominated thresholds, automated controls and VAT data cross-checks make structured and ongoing management essential.

Monitoring thresholds, meeting deadlines and keeping accounting systems correctly configured are no longer optional, but a core part of monthly compliance for companies trading goods within the EU.

In this context, Accountancy Bulgaria, with its expert consultants of accounting in Bulgaria, supports companies in threshold monitoring, system configuration and preparation of Intrastat declarations, reducing the risk of errors and penalties. Relying on a specialised advisor allows Intrastat to be fully integrated into ordinary compliance and ensures safer operations within the European market.