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Bulgaria will increase the Intrastat reporting thresholds for both arrivals and dispatches as from 1 January 2018.
The arrivals threshold will be increased from BGN 410,000 to BGN 430,000 (approximately €220,000). The dispatches threshold will be increased from BGN 240,000 to BGN 260,000 (approximately €133,000).
Furthermore, the statistical thresholds will also raise. This threshold requires more detailed information when preparing your Intrastat returns. The new statistical Intrastat thresholds as from January 2018 in Bulgaria will be BGN 6,300,000 (approximately €3,221,000) for arrivals and BGN 12,800,000 (circa €6,544,000) for dispatches.
This measure will cancel the reductions made for the year 2017.
Intrastat measures movements of goods for statistical reasons between EU countries including both the dispatch of the goods to another EU Member State and the arrival of the goods from another EU Member State.
In Bulgaria, the thresholds for declaring the Intrastat return are defined by the National Statistical Institute by the end of October of the current year and are valid for the entire following year.
The obligation to submit Intrastat returns in this country arises when during a year the taxable person exceeds the threshold established for each flow. For example, if in 2018 your IC-Acquisitions exceed BGN 430,000, you will have only to submit the Intrastat return for arrivals. Intrastat for the dispatches will not be required until the threshold is exceeded. Once the company is liable for submitting Intrastat returns, the form needs to be filed until a January-to-December period has been completed under the applicable threshold, even if there are no transactions to be reported for the period concerned.