VIES Return: When It Is Filed and Which Transactions Are Included

When a Bulgarian company works with counterparties in other EU Member States, a VIES return may be required in addition to the standard VAT return. The system allows tax administrations across the EU to compare information relating to certain cross-border supplies between VAT-registered persons.

What is a VIES return?

A VIES return is a recapitulative statement containing information about certain supplies connected with another EU Member State. According to the Bulgarian National Revenue Agency, a return is filed by a registered person that has carried out transactions during the relevant tax period such as:

• intra-Community supplies of goods;
• certain supplies as an intermediary in triangular transactions;
• services under Article 21(2) of the Bulgarian VAT Act with a place of supply in another Member State, where the reporting conditions are met;
• transactions under the call-off stock arrangements where applicable.

Not every invoice issued to a foreign customer belongs in a VIES return. The counterparty’s location and VAT status, the nature of the supply and the rules determining the place of supply all need to be considered.

What is the filing deadline?

The Bulgarian National Revenue Agency states that the VIES return must be filed by the 14th day of the month following the tax period to which it relates. Information about EU transactions therefore needs to be collected and reviewed promptly.

What should be checked before filing?

The counterparty’s VAT number

Where the tax status of the customer is relevant to the VAT treatment, the VAT number should be validated and recorded correctly. An identification error can create discrepancies between the information reported by the two parties.

The tax period of the supply

An invoice, advance payment and actual supply may have different implications depending on the type of transaction. It should not automatically be assumed that the payment date determines the VIES reporting period.

Reconciliation with the VAT ledgers

The amounts and counterparties included in VIES should reconcile with the VAT reporting ledgers and the VAT return. Differences often indicate incorrect treatment or an omitted transaction.

Common practical mistakes

• reporting a transaction simply because the customer is “in the EU” without analysing the place of supply;
• using an invalid or incorrectly entered VAT number;
• omitting relevant services supplied to taxable persons in another Member State;
• differences between the invoice, sales ledger and VIES return;
• late filing because documents were provided too late.

Organise EU transactions separately

For companies that regularly sell goods or provide services within the EU, it is useful to flag cross-border transactions when the documents are created. This allows accounting to manage VIES, VAT and contractual information as one process rather than identifying international operations immediately before the filing deadline.

Within DESLIN’s Comprehensive Accounting Services, VAT reporting can include VIES and other applicable obligations according to the company’s activities.

This material is for general information only and is current as of 21 August 2026. For cross-border transactions, the correct VAT treatment depends on the parties involved, the nature of the supply and its place of supply.