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Bulgaria quarterly cash reporting for VAT registered businesses

New quarterly reporting of cash and receivables from Nov 2023

Bulgaria’s 2023 Budget has imposed a new quarterly report for all VAT registered businesses to declare cash holdings and certain receivables. The submissions must be made by the end of the month following the reporting period. The first report under the new regime is due 14th November 2023, covering the first quarter.

The new filing should detail:

  • Cash at hand
  • Loans to staff, directors, share holders and related parties above BGN 50,000 (approx. €25,600)

Read more in our Bulgarian VAT guide.


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