Bulgarian EC Sales Lists (ESL)

In accordance with the 2010 VAT Package, if a Bulgarian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then reporting of each transaction must be submitted. This submission takes the form of an EC Sales List or “recapitulative statement”. Bulgarian ESL returns should be submitted electronically through the website of the National Revenue Agency using the VIES return form. There is no reporting threshold.

When should Bulgarian ESLs and EPLs be filed?

Transactions are filed in Bulgaria on a monthly basis. The deadline for submitting the ESL is the 14th day of the month following the month when the taxable supply took place. This is the same date that the VAT return is due.

A penalty of up to BGN 10,000 (approximately EUR5,093) may be applied for a late ESL submission.


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