Bulgaria joins the eurozone: Intrastat now reported in euros
On 1 January 2026, Bulgaria adopted the euro and became the 21st member of the euro area. The lev was replaced at the fixed, irrevocable conversion rate of 1 EUR = 1.95583 BGN. As a direct result, Bulgarian Intrastat declarations, VAT returns, and statistical values are now expressed in euros rather than leva.
The 2026 reporting thresholds, which were previously set in leva, are now denominated in euros:
| Flow | 2026 threshold (EUR) | Former reference (BGN) |
|---|---|---|
| Arrivals (EU imports) | €899,874 | BGN 1,760,000 |
| Dispatches (EU exports) | €1,150,407 | BGN 2,250,000 |
The thresholds were set by the President of the National Statistical Institute (NSI) in Order No. RD-05-665/14.10.2025. Separate, higher thresholds apply for declaring the statistical value: €9,591,836 (BGN 18,760,000) for arrivals and €17,772,506 (BGN 34,760,000) for dispatches. The threshold for the simplified declaration of low-value single transactions is €1,000 (BGN 1,956).
When converting legacy lev values, you must use the fixed rate of 1.95583 and apply standard mathematical rounding to two decimal places. Declarations are submitted electronically to the National Revenue Agency by the 14th day of the month following the reference period. A common cause of rejected or corrected filings in the first months of 2026 is an ERP or accounting system that was not reconfigured for the euro changeover.
Sources: Bulgarian National Revenue Agency (NRA) – Intrastat (2026 thresholds, NSI Order No. RD-05-665/14.10.2025); European Commission – Bulgaria adopts euro as of 1 January 2026. Conversion rate set by Council Regulation (EU) 2025/1409.