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Bulgaria - VAT submission guide

Updated by Stanislav Stamenov, PKF Bulgaria Ltd

How are VAT returns submitted to the tax authorities?	VAT returns in Bulgaria can only be submitted online. In order to submit a VAT return, the following steps must be taken. �� First, the company must have a valid universal electronic signature issued by a certification service provider that is registered with the Communications Regulatory Commission. There are three widely used issuers: • Stampit (see www.stampit.org) • B-trust (see www.b-trust.bg/eID) • InfoNotary (see www.infonotary.com) �� The electronic signature must then be registered with the National Revenue Agency in order for access to the tax authority's web portal to be granted. �� After the steps above have been taken, VAT returns can then be submitted via the National Revenue Agency's e-services portal: https://portal.nra.bg/en

Can a business submit paper VAT returns?	No, paper VAT returns are not permitted in Bulgaria.

Can an agent submit a VAT return on behalf of the business?	Yes. An agent can submit a VAT return on behalf of a business if the agent has activated their own electronic signature.