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Goods - Bulgaria

Updated 09/2011

Legal requirements

Trade between Bulgaria and the European Union is free from customs duty and customs control.          

Restrictions

Excise

Bulgarian law requires that the following goods are subject to excise duty:

alcohol and alcoholic beverages, tobacco products, energy products and electricity.

  • Excise and Tax Warehouses Act (ZADS)български
 

Administrative procedures

Declaration of trade in goods

Bulgarian traders who are VAT registered and who trade in goods and services with VAT-registered customers from other EU Member States need to submit a VIES declaration.

Some goods require that the manufacturer is licensed i.e. the authorities confirm that the manufacturer meets certain standards. This applies to sectors such as meat production, agriculture and dairy production. Licences are also needed for transporting goods.

VIES declarations can be submitted to the National Revenue Agency (NRA) online.

  • e-Government servicesбългарски

Check also the legislation on this topic in:

  • References

    Legal texts

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