NPR, VIES, Intrastat
The three regulator-format reports PLANA produces for Bulgarian businesses to submit to the National Revenue Agency (NRA) and to EU statistical bodies.
NPR — monthly VAT submission
Дневник на продажбите и Дневник на покупките (Sales journal and Purchase journal) — the monthly Bulgarian VAT return.
What it captures
- All posted customer invoices in the period (sales side)
- All posted vendor bills in the period (purchase side)
- VAT amounts due (sales) and VAT deductible (purchases)
- The net VAT payable (or refundable) for the month
Running it
Accounting → Reports → NRA VAT report → pick the period (e.g. May 2026) → Generate.
The report has three tabs:
| Tab | Content |
|---|---|
| Sales | Every customer invoice; columns: number, date, customer name + tax ID, net, VAT, gross |
| Purchases | Every vendor bill; columns: vendor invoice number, date, vendor name + tax ID, net, VAT, gross |
| Summary | VAT due, VAT deductible, net payable |
Exporting for submission
Click Export NRA XML → saves a file named per the NRA convention. Upload this file to the NRA portal at https://nra.bg as your VAT submission for the period.
Common rejections
If the NRA portal rejects the file:
| Reason | Fix |
|---|---|
| Missing customer / vendor tax ID | Open the contact, fill in Tax ID, re-issue any affected invoices |
| Duplicate invoice number | Two invoices share a number; correct one |
| Tax ID format invalid | Bulgarian tax IDs are 9 digits; EU VAT IDs follow country prefixes (BG, DE, IT …) |
| Period closed at the regulator | Late submissions accepted only with a written explanation |
Schedule
- Run the report on the 1st of the following month after reconciling all transactions
- Submit to the NRA by the 14th of the following month (per Bulgarian VAT Act)
- Keep the exported file in your records for at least 5 years
VIES — quarterly EU B2B declaration
ВИЕС декларация — required when you've sold goods or services to EU B2B customers (other than Bulgarian).
What it captures
For each EU B2B customer:
- Their VAT ID
- Total value of sales to them in the quarter
- A code identifying the type of transaction (goods / services / triangulation)
Only sales appear in VIES — purchases from EU vendors are handled via reverse-charge in the NPR.
Running it
Accounting → Reports → VIES report → pick the quarter → Generate.
Exporting
Click Export VIES file → saves an XML file in the NRA format.
Schedule
- Run on the 1st of the month following the quarter end
- Submit to the NRA by the 14th
- Only required when you have EU B2B sales in the quarter
If you had no EU B2B sales, you do not need to file (zero declaration is not required in Bulgaria, unlike some other EU countries).
Intrastat — goods movement statistics
Интрастат декларация — required when your cross-border goods movement exceeds the BG threshold.
Thresholds (2026)
| Direction | Threshold |
|---|---|
| Dispatches (goods out of BG to EU) | BGN 1,650,000 per year |
| Arrivals (goods into BG from EU) | BGN 1,000,000 per year |
If your annual value exceeds the threshold, monthly Intrastat is required.
What it captures
Per line:
- The Combined Nomenclature (CN) code of the goods
- Country of destination / origin
- Net weight + supplementary units
- Invoice value
- Statistical value
- Mode of transport
- Statistical procedure
These fields come from the products in your sale orders / purchase orders. Configure the CN code on each product:
Inventory → Products → Configuration → product → Tax/Intrastat tab → CN code.
Running it
Accounting → Reports → Intrastat → pick the period (monthly).
Two sub-reports:
- Dispatches — goods you shipped
- Arrivals — goods you received
Exporting
The export produces a CSV file in NRA Intrastat format. Upload to the Intrastat portal.
Schedule
- Run on the 1st of the following month
- Submit by the 14th
- Only required when you exceed the threshold
The threshold is per calendar year, cumulative. Once you exceed, file for every remaining month of the year regardless of monthly volume.
What PLANA does NOT submit for you
PLANA produces the files; your accountant submits them through the NRA / EU portals. There is no automatic upload from PLANA to the NRA.
If you would like an automation (e.g. e-signing + portal upload), talk to your account manager — it is feasible but not part of the standard PLANA flow.
Where to read more
- VAT and Bulgarian fiscal — the underlying tax setup
- Period closing — close periods after submission
- Reports — every report PLANA produces