Electronic format of the VAT return updated in Bulgaria
A number of VAT compliance changes have been introduced in Bulgaria.
New format of the Bulgarian VAT return
The electronic format of the VAT return has been updated and the excise duty calculations and forms have been amended.
Bulgaria is one of the few countries requiring a sales and purchase ledger to be attached to the VAT return. These ledgers and VAT returns are filed electronically. Forms are in the Bulgarian language and Cyrillic writing, which makes it difficult for foreign companies to adapt to these requirements.