National Customs Agency

In connection with the application from 1 July 2021 of the special arrangements for declaration and deferred payment of import VAT for goods contained in the consignments, which not exceeding the BGN equivalence of 150 EUR, regulated in Article 57b of the Value Added Tax Act (VAT Act), with Order No ZAM-896/32-220101/09.07.2021 of the Director of the National Customs Agency has been approved structured file format of the monthly declaration. Pursuant to the provisions of the Article 57c, paragraph 4 and 5 of the VAT Act, with that structured file format the holder of the authorization for deferred payment of import duties should report collected VAT during the respective reporting period to the National Customs Agency.