VIES Declaration in Bulgaria
What is VIES?
Quick answer: VIES (VAT Information Exchange System) is the EU's cross-border VAT information network. Bulgarian businesses providing services to VAT-registered businesses in the EU must file a monthly VIES declaration by the 14th of the following month, reporting each EU client's VAT number and the total amount invoiced.
| Parameter | Value |
|---|---|
| Official name in Bulgaria | Summary information / Appendix 4 |
| Filing deadline | 14th of the following month |
| Applies to | B2B services and goods to EU |
| Required for | Art. 97a, Art. 100 registrants with EU supplies |
| Penalty | BGN 500β3 000 |
VIES enables tax authorities across the EU to cross-reference intra-community transactions. When you report a service to a German company, the German tax authority sees your declaration and matches it against the German company's purchase entry.
Who must file a VIES declaration?
All VAT-registered entities making:
B2B services to EU businesses (Art. 21(2))
Almost any service provided to an EU VAT-registered business falls here:
- IT development, SaaS, technical consulting
- Marketing, advertising, design
- Education, coaching, training
- Legal, accounting, translation services
- Creative and media services
Intra-community supplies of goods (Art. 7)
Sale and dispatch of goods from Bulgaria to a VAT-registered business in another EU member state, invoiced at 0% (zero-rate).
What goes in the VIES declaration?
For each EU client you report:
| Field | Description |
|---|---|
| Country code | Two-letter ISO code (DE, FR, ITβ¦) |
| VAT number | Full VAT number (no spaces, correct format) |
| Taxable base | Total of all invoices for the month |
| Transaction type | S = services, G = goods, G+S = mixed |
If you issued multiple invoices to the same client in a given month, aggregate the amounts into a single line per client.
Step-by-step: how to file
Step 1: Validate client VAT numbers
Before filing, verify each client's VAT number on the EU VIES validator. An invalid number means the client is not a taxable person in the EU β the transaction does not go into VIES.
Step 2: Prepare the VIES summary
Aggregate all EU B2B invoices for the month by client. If you use Firmify, the system automatically:
- Detects EU counterparties (Country β BG + VAT number present)
- Calculates the total taxable base per counterparty
- Generates the VIES section in the export XML
Step 3: File on the NRA portal
The VIES declaration is submitted together with the monthly VAT return as Appendix 4. You can:
- Upload an XML file β generated by Firmify or another accounting system
- Enter manually β through the form in the NRA e-portal
Corrections and errors
Wrong VAT number
If you discover an error after filing:
- Submit a corrective declaration (zero out the wrong line and add the correct one)
- Do this before the deadline if at all possible
Missed transaction
If you forgot to include a client, file a corrective declaration for the relevant month via the NRA portal.
Client with invalid VAT number
If the client provided an invalid VAT number, the supply is not a cross-border EU service under Art. 21(2). Instead, it is a Bulgarian taxable supply at 20% VAT. You will need to correct the invoice.
VIES for Svobodna Profesiya (Art. 97a)
Individuals registered under Art. 97a file VIES in exactly the same way as companies. The process is simple when you only have one or two EU clients per month.
Example (Daniel, online teacher):
- 1 invoice for β¬600 to a Dutch educational platform (VAT: NL123456789B01)
- VIES: 1 line β NL, NL123456789B01, β¬600, S (services)
- VAT return: Box 18 = β¬600, everything else = 0
Total time in Firmify: ~15 minutes.
Penalties
| Violation | Penalty |
|---|---|
| Unfiled VIES declaration | BGN 500β3 000 |
| Incorrect data (wrong VAT number, wrong amount) | BGN 500β3 000 |
| Intentional concealment | Criminal liability |
Useful links
- EU VIES VAT number validator
- NRA e-portal β submitting declarations
- Bulgarian VAT Act (ZDDS) β Art. 7, 21, 97a, 125
- Art. 97a VAT filing guide
- Types of VAT registration in Bulgaria
All guides
- How to Register a Company in Bulgaria (2026 Guide)
- EOOD vs OOD in Bulgaria β Which to Choose?
- Company Registration Costs in Bulgaria (2026)
- VAT Registration in Bulgaria β When & How
- Corporate Tax in Bulgaria β 10% Flat Rate Guide
- How to Register an EOOD in Bulgaria β Full Guide
- How to Register an OOD in Bulgaria β Full Guide
- Check & Reserve a Company Name in Bulgaria
- Documents for Company Registration in Bulgaria
- Signing Documents for Company Registration β QES, Specimen, Firmify
- Signing Help β Evrotrust, PDF, B-Trust
- Sign PDF with QES Outside Firmify β Adobe Reader, Steps
- Signing with Evrotrust in Firmify β Steps
- B-Trust, Smart Card, and BISS for Signing
- Capital Escrow Account & Company Banking in Bulgaria
- Annual Financial Report (AFR) in Bulgaria β Filing & Deadlines
- Company Registration & Maintenance Costs in Bulgaria
- Online Company Registration in Bulgaria
- Dissolving an EOOD/OOD in Bulgaria β Procedure & Timeline
- Share Transfer in EOOD/OOD β Procedure & Documents
- Company Amendments in the Commercial Register (A15)
- GDPR Policy & Legal Documents for Your Business
- Employment Contract & HR Documents in Bulgaria
- How to Find an Accountant or Lawyer for Your Company in Bulgaria
- Firmify Partner Program β How to Earn
- Business Documents β Quotes, Proforma Invoices, Contracts
- Do I Need a Lawyer to Register a Company in Bulgaria?
- How Long Does Company Registration Take in Bulgaria?
- What to Do After Receiving Your EIK?
- Do I Need a Notary for Company Registration?
- EOOD vs Freelance in Bulgaria β Which Is More Profitable?
- Manager Social Insurance for EOOD β Types & Obligations
- Public procurement radar: CPV codes and your Firmify profile
- What βAI assistanceβ means for TED notices
- End-to-end Firmify tenders flow: TED radar, case workspace, Stripe document pack
- Paid TED document pack for Firmify tenders: Stripe, statuses, filenames
- How to find the CPV code for your business
- Requirements for participating in public procurement in Bulgaria
- Art. 97a VAT Filing in Bulgaria β Monthly Guide (2026)
- VIES Declaration in Bulgaria β Guide 2026
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