VAT deadlines in Bulgaria: the 2026 calendar
VAT return, VIES, Intrastat, OSS and SAF-T: every recurring VAT deadline in Bulgaria in one place, with the rules for weekends and holidays.
If your business is registered for VAT in Bulgaria, one date shapes every month: the 14th. Here is the full picture for 2026, the first year in which returns are filed in euro.
Every month
| What | Deadline |
|---|---|
| VAT return with sales and purchase ledgers | By the 14th of the following month |
| VIES declaration (supplies to businesses in other EU countries) | By the 14th of the following month, for months with such supplies |
| Intrastat declarations (above the statistical thresholds) | By the 14th of the following month |
| Payment of VAT due | By the deadline for the VAT return |
| SAF-T monthly file (once your phase has started) | By the end of the following month |
The VAT return is filed every month you are registered, including months with no sales or purchases. The VIES declaration is only filed for months in which you made intra-community supplies.
Every quarter
| What | Deadline |
|---|---|
| OSS return (One Stop Shop) | By the end of the month after the quarter |
For 2026 that means 30 April, 31 July, 31 October and, for the last quarter, 31 January 2027.
Every year
| What | Deadline |
|---|---|
| SAF-T annual file (fixed assets), once your phase has started | By 30 June of the following year |
| Annual corporate income tax return | By 30 June of the following year |
Weekends and public holidays
When a deadline falls on a weekend or a public holiday, it moves to the next working day. In 2026, several 14ths fall on a weekend, so check the calendar each month rather than relying on the date alone.
The euro changeover
- Returns for periods up to December 2025 were filed in leva, even when submitted in January 2026.
- Returns for periods from January 2026 are filed in euro.
- Documents in leva and euro must be converted at the fixed rate of 1.95583, consistently across invoices, ledgers and returns.
Three habits that prevent late filings
- Fix an internal deadline a few days before the 14th, for example the 5th for documents and the 10th for review.
- Collect documents continuously, not at month end.
- Reconcile VIES with the VAT return every month: they must match exactly.
How we can help
We prepare and file your VAT returns, VIES and Intrastat declarations and OSS returns on time, every period, and remind you of what we need and when. VAT compliance
