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As we already informed, Bulgaria updated the Intrastat thresholds as from 2018. The new exemption thresholds are as follows:
The thresholds requiring detailed Intrastat reports including statistical information have also been updated as follows:
Intrastat thresholds should be computed on the basis of a calendar year. If you have not exceeded the threshold between January and December, you must start your count from zero on the following year. Likewise, if a businesses exceeded the threshold in a given January to December period, it will be mandatory to keep submitting Intrastat returns until you have completed a calendar year below the threshold.
For example, if a company exceeds the Intrastat threshold on March 2018 due to transactions carried out during January to March 2018, this company will be required to submit Intrastat returns at least until December 2019, even if no transactions take place between March 2018 and December 2019.
When passing any of the thresholds requiring detailed Intrastat reports, you are required to include even more information about your transactions.
You can consult all the Intrastat tresholds across Europe on our page at any time. If you have more questions about Intrastat returns in Europe, or if you would like to hear more about our VAT and Intrastat compliance service, please contact us.