Legal Alert – Inter-Community Commodity Trade Statistics Act (EN)

Practice shows that by the 10th day of the month many of the Intrastat operators do not have the necessary accounting and transportation documents for filling in the Intrastat declarations correctly. In view of this it has been concluded that the deadlines for filing of the Intrastat returns and VAT returns should be equalized.

(ii) Longer period for submission of corrective Intrastat returns

The new Act provides also a 6-month term for data corrections, which will contribute to the preparation of reliable statistics and will be easier for consumers to carry out correction of data.

Legal-Alert-Inter-Community-Commodity-Trade-Statistics-Act-EN3 (1)3. Administrative sanctions

The new Act provides higher levels of administrative penalties for non-compliance with the obligation for submission of monthly Intrastat returns within the statutory deadline. The new provisions determine higher administrative sanctions starting from BGN 500 to BGN 5000 in case of non-compliance with the reporting requirements. (The sanctions according to the old Act were within the limits of BGN 200 – BGN 1000).


This Legal Alert has been prepared by DELCHEV & PARTNERS for information purposes only and does not constitute legal advice. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Readers should not act upon this without seeking professional counsel.