The National Revenue Agency has implemented a new electronic service "Submission of data by payment service providers for cross-border payments", included in the category "Submission of data to CESOP" in the e-Services Portal. The service is available with a qualified electronic signature and is intended for Bulgarian and foreign legal entities that are payment service providers (PSPs) in the member states of the European Union and provide payment services on the territory of the Republic of Bulgaria.
The provision of Art. 123a of the Law on Value Added Tax (VAT), in force from January 1, 2024, regulates the obligations of PSPs providing payment services on the territory of the Republic of Bulgaria to submit electronically to the National Revenue Agency information from the electronic registers they keep according to Art. 123a, para. 1 and para. 2 of VAT.
Information on cross-border payments is submitted via a file in XML format for a three-month period by the end of the month following the quarter. The initial submission of data by PSPs is from April 1, 2024.
You can read more information about submitting data to CESOP at the following link: https://old.nra.bg/en/page?id=715
Clarifications on submission of data to CESOP by foreign payment service providers