Intrastat and VIES

We prepare and file Intrastat declarations and VIES declarations so that you comply with the requirements for trading with other EU countries. We also monitor the thresholds so that you know when an Intrastat obligation arises.

What is included

• Checking whether the company has an Intrastat obligation for arrivals, dispatches or both.
• Monthly Intrastat declarations.
• VIES declarations for intra-Community supplies of goods and services.
• Reconciling the data between Intrastat, VIES and the VAT ledgers.

Who it is for

For companies that buy or sell goods and services with companies in other EU countries: wholesalers, importers, manufacturers with clients in the EU, companies providing services to clients in the EU.

The two declarations are often confused, but they serve different purposes. The VIES declaration is part of VAT reporting. It lists supplies to VAT-registered persons in other EU countries, and the data is cross-checked against the declarations of the counterparties in their own countries. Intrastat is a statistical report on the movement of goods. It is filed only above the annual thresholds and contains more detail: commodity code, weight, country, nature of transaction, mode of transport.

That is why, for Intrastat, it is important to collect the data at the time of the transaction rather than at the end of the month. If the company deals in many items, it is useful to keep a table of commodity codes that is filled in for each new item. With VIES, the most common mistake is an incorrect or invalid VAT number of the counterparty. The number should be checked before invoicing.

Statutory deadlines

• The Intrastat reporting thresholds for 2026 are EUR 899,874 for arrivals (intra-EU imports) and EUR 1,150,407 for dispatches (intra-EU exports). They are set by Order No. RD-05-665/14.10.2025 of the President of the National Statistical Institute (source).
• The Intrastat declaration is filed by the 14th of the month following the reference period. Where the obligation arises for the first time, the deadline for the first period is the 20th (source).
• The VIES declaration is filed together with the VAT return, by the 14th of the following month, when there are relevant supplies (source: Art. 125(2) VAT Act, lex.bg).

The thresholds are set each year, so we check them at the start of every year.

What the client provides

• Purchase and sales invoices with EU counterparties.
• Transport documents: country of dispatch or arrival, mode of transport.
• Data on the goods: description, quantity, weight, value. We can determine the Combined Nomenclature code together.
• The VAT numbers of your EU counterparties.

How we work

1. We check the thresholds and your obligations.
2. We clarify the commodity codes and where the data comes from.
3. Every month we collect the data on supplies and reconcile it with the invoices.
4. We file the declarations on time.

At the start of each year, we check the new thresholds and your turnover for the previous year to see whether the Intrastat obligation continues, begins or ends.

Frequently asked questions