What does the Bulgarian VAT return consist of?

The returns consist of Sales VAT Journal, Purchase VAT Journal and a Reference Declaration detailing and summarizing all taxable supplies and acquisitions. In addition to VAT returns in Bulgaria, companies may be required to submit EC Sales List, or recapitulative statement, detailing EU customers and the values of sales made to them. It is to be submitted along with the monthly VAT returns and there is no threshold for reporting.