VAT ledgers and the VAT return, prepared from your documents
The purchase and sales ledgers, VAT return and VIES declaration are populated from issued invoices and confirmed purchases. Review the month, download files for the Bulgarian National Revenue Agency (NRA) and track deadlines in the tax calendar.
From BusinessCompare plans
How it works
The monthly VAT package is prepared from the documents already in smetni.
The month's documents
Sales are taken from issued and imported invoices and notes, and purchases from confirmed expense documents.
Review the ledgers
You see tax bases and VAT by rate. Lines at 0% VAT with no treatment chosen and documents without an exchange rate are marked.
Check the return
The VAT return is populated from the ledgers for the period and shows VAT payable or refundable. The VIES declaration summarises the relevant supplies to customers in the EU.
Download and lock
You download the files in the NRA format and file them through the NRA portal. After filing, the administrator locks the period.
What the module includes
Monthly VAT, the annual tax returns and SAF-T in one place with the documents.
Included in plans
- StarterNot included
- ProNot included
- BusinessIncluded
- EnterpriseIncluded
VAT every month
- Sales ledger and purchase ledger for a selected month
- VAT return by field, with VAT payable or refundable
- VIES declaration by counterparty: intra-Community supplies and services under Art. 21(2) of the VAT Act
- Files in the NRA format: sales, purchases, return and VIES
- Treatment and reason for every 0% VAT line before download
- The Art. 119 report of the VAT Act, filled in from recorded retail sales
Deadlines and annual worksheets
- Tax calendar: VAT by the 14th of the following month
- Deadlines for contributions, advance payments, the annual tax return and the annual financial statements
- Annual tax return under Art. 92: adjustment of the accounting result and corporate tax
- Corporate tax advances under Art. 83 of the Corporate Income Tax Act (CITA), calculated from the forecast profit
- Worksheets for completing the annual tax return, the Art. 55 and Art. 201 declarations, the Art. 73 statement and National Statistical Institute (NSI) reports
SAF-T
- Monthly audit file for a selected month
- Annual fixed asset file for the closed years your books cover
- Readiness check: blockers, warnings and where to fix them
- Monthly files currently support companies that supply services only
- SAF-T deadlines appear in the calendar when you indicate in Settings that your company must file
- History of generated files, ready to download
Frequently asked questions
Does smetni file the declarations with the NRA?
No. smetni prepares the ledgers, the VAT return, the VIES declaration and the SAF-T files, and you download them. You or your accountant file them through the NRA portal. After filing, the administrator locks the period.
Which documents populate the VAT ledgers?
Issued and imported invoices and notes in Sales and confirmed expense documents in Purchases. Drafts and unconfirmed purchases are left out. If an amount is wrong, you correct the document, not the ledger, and check the return again.
Which SAF-T files does smetni generate?
The monthly audit file for a selected month and the annual fixed asset file for a closed year your books in smetni cover. The current year can be checked, but the annual file is generated after it ends. The monthly file currently supports companies that neither sell nor hold goods.
How do I know if I must file SAF-T?
The obligation is set by law and by the NRA, not by smetni. If your company must file, indicate this in Settings and the SAF-T deadlines will appear in the calendar. The files are built from the accounting records, so the Accounting module must be enabled.
What happens to a period already filed?
The administrator locks it. After that, line treatments and the Art. 119 report cannot be changed, and corrections go into a later period. A document dated in the locked period but issued after locking is marked in the ledger. If needed, the administrator can unlock the period.
Which plan includes Declarations?
Business and Enterprise. The same plans include Accounting, which feeds SAF-T and the annual returns. Business includes up to 5 users, so your accountant can work with the same data using the Accountant role.
Guides
Detailed instructions, step by step.
- DeclarationsWork with tax periods, journals and reporting files, and review the data before submission.
- VAT and tax ratesReview tax details for the organization, client and document line items.
- Prepare the monthly closeA practical checklist from documents and payments to accounting reports and declarations.
- PurchasesUpload an expense document, review the recognized details and track what you owe the supplier.
Related modules
They work with the same documents, clients and payments.
Get started with smetni.app
No lock-in. Cancel at any time in Settings.
Numbering, VAT scenarios and mandatory details under the VAT Act.
Invoice data is stored in data centers within the European Union.
Encryption at rest and in transit.
Backups every day, restorable when needed.