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Act on Statistics Relating to Intra-Community Trade in Goods

The Act on Statistics Relating to Intra-Community Trade in Goods has been in force since July 1, 2012. Its main purpose is to simplify the administrative procedures and facilitate law application by the liable persons and revenue administration.   

The new Act repeals the operating Act on Statistics Relating to Intra-Community Trade in Goods, in force as of September 1, 2006, and the key changes in the regime are as follows: 

  • The performance of secondary validation by the National Statistical Institute (NSI) is clarified.
  • The requirement for collation of the data declared under the Intrastat system with the data from customs declarations is abolished, because after Bulgaria’s accession to the European Union the above is not necessary.
  • For the purpose of achieving systematics and improvement of the Act, the obligation of the NRA to maintain a register of liable persons under the Intrastat system is indicated among the functions and powers of the NRA as a competent authority on performance of statistical activity regarding intra-community trade in goods.  
  • In accordance with the European legislation in the definition of the term "liable person - Intrastat operator" is included the requirement for presence of registration under the Value Added Tax Act (VATA), which in practice leads to narrowing the circle of liable persons.
  • Unification of the term for submission of Intrastat declarations and the term for submission of declarations under the VATA and VIES system is present, which is the 14th instead of the 10th day of the month.
  • The term for correction of data is expanded - from three to six months.
  • Higher amounts of administrative penalties are stipulated, in accordance with the European practice of the other Member States - Britain, Spain, Cyprus, etc.




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