Monthly VAT in Bulgaria: how much you owe and by when, without Excel
Monthly VAT payable in Bulgaria is output VAT on your sales minus the input VAT credit on your purchases. The VAT return is filed, and the tax paid, by the 14th of the following month.
What does the monthly VAT report show?
It collects every invoice, credit/debit note and VAT protocol issued in the month and splits them into output VAT (sales) and input VAT credit (purchases). Drafts and annulled documents are excluded from turnover.
Which three lines matter?
Output VAT, input credit and the amount payable. If the credit exceeds output VAT, the result is VAT to be refunded — shown with a minus sign.
| Line | October example |
|---|---|
| Output VAT | €4,160.00 |
| Input VAT credit | €1,664.00 |
| Payable | €2,496.00 |
Example: sales with a taxable base of €20,800 × 20% = €4,160 output VAT. Purchases with a base of €8,320 × 20% = €1,664 credit. The €2,496 difference is due by 14 November.
What is the deadline, and what does the accountant get?
The 14th of the next month. In ood.bg the “Journals (ZIP)” button exports the purchase and sales journals in the format accounting programs expect. See all reports in ood.bg.
What are the most common mistakes?
- An invoice with the wrong tax-event date lands in another month.
- A delivery booked into stock without the supplier's invoice — no input credit.
- An annulled invoice without a credit note where one is required.
Tip: ask the AI assistant “VAT for October” and get all three amounts and the deadline from your data in seconds.