# Monthly VAT in Bulgaria: how much you owe and by when, without Excel

Source: https://ood.bg/en/blog/monthly-vat-how-much-and-when
Published: 2026-10-15 · Updated: 2026-10-15

## TL;DR
- VAT payable = output VAT on sales − input VAT credit on purchases.
- The VAT return and the payment are due by the 14th of the following month.
- In ood.bg the “Monthly VAT” report shows all three amounts and the deadline; journals export as a ZIP.

## Key facts
- **Deadline:** 14th of next month
- **Formula:** output − credit
- **Export:** journals ZIP

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](https://ood.bg/en/features#vat).

## 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](https://ood.bg/en/ai) “VAT for October” and get all three amounts and the deadline from your data in seconds.

## FAQ

### When is monthly VAT paid in Bulgaria?

By the 14th of the following month, together with filing the VAT return and the journals.

### What is input VAT credit?

The VAT on your purchases that reduces the tax you owe — based on proper invoices from VAT-registered suppliers.

### Which documents go into the VAT journals?

Invoices, credit/debit notes and VAT protocols issued in the period. In ood.bg drafts and annulled documents are excluded.

## Sources
- [National Revenue Agency (NRA)](https://nra.bg)