Bulgaria VAT Return — Sprayka-Deklaratsiya po DDS

Confirm the client holds a valid Bulgarian DDS (ДДС) registration number (BG + 9 or 10 digits) and is obligated to file a monthly return. Establish the period under review, the filing deadline (14th of the following month), and whether any excess credit is being carried forward from prior periods under the 3-period offset rule (ZDDS Art. 92).

Gather the minimum required inputs: bank statement for the full period in CSV, PDF, or pasted text. Collect sales invoices (especially for intra-EU B2B services at 0% — Row 22 — and zero-rated exports), purchase invoices for any input DDS claim above BGN 400, and prior-period return if excess credit is in play. Identify all EU and non-EU counterparties that will trigger reverse charge.

Classify every bank line using the supplier pattern library and Tier 1 rules: domestic 20% standard (Row 40/11), domestic 9% reduced (Row 40/12), exempt-without-credit exclusions (financial services, insurance, residential rent), EU reverse-charge services (Row 14 output / Row 43 input), EU reverse-charge goods (Row 13 / Row 41), non-EU reverse-charge services (Row 14 / Row 43), imports with customs DDS (Row 42), zero-rated intra-EU goods sales (Row 21), zero-rated B2B service exports (Row 22), and blocked inputs (ZDDS Art. 70: passenger vehicle fuel, personal-use items). Flag all Q-questions (vehicle use, representation expenses with 10% expense tax, mixed-use telecoms) for client confirmation.

Aggregate all rows into the Sprayka-Deklaratsiya po DDS: output DDS (Rows 11–14, 20–22), total input DDS (Rows 40–43), and net DDS due or excess credit. Apply the 3-period offset rule under ZDDS Art. 92: if input DDS exceeds output DDS, the surplus offsets future liabilities for 3 consecutive periods before a cash refund can be claimed. Flag if the client qualifies for accelerated refund (>30% zero-rated supplies). Note any capital goods adjustment obligations (5-year movables, 20-year immovables under ZDDS Art. 79).

Submit the Sprayka-Deklaratsiya po DDS together with both ledgers (dnevnik za pokupkite and dnevnik za prodazhbite) through the NRA e-services portal (portal.nra.bg) using a qualified electronic signature (QES). If DDS is payable, initiate the BGN transfer to the NRA revenue account. The deadline is the 14th of the month following the period. Retain the portal acknowledgement reference number as proof of filing.