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UTN for transport to, from, or within Bulgaria

For certain movements of goods within Bulgarian territory, a declaration must be submitted in the system via the Bulgarian tax authority. Once the declaration has been filed, a UTN number is issued.

This is the process with Cargoboard:

  1. You book the transport via Cargoboard. During the booking process, we already ask whether your goods are subject to the UTN requirement.

  2. Pickup can then take place as usual.
  3. As soon as your shipment is being prepared for onward transport, we will provide you with the information you need for the UTN declaration with the Bulgarian tax authority.
  4. After the declaration has been successfully submitted, you will receive the UTN number and upload it in the Solution Center.

To ensure the process runs as smoothly as possible, it is crucial to submit the declaration as quickly as possible and then forward the UTN number promptly.

Please note: The UTN is valid for 14 days.

When is a UTN usually required?

A UTN declaration is generally required if the goods belong to a reportable goods group / high fiscal risk goods (HFRG) and at least one threshold is met:

Goods value from 2500 € (approx. 5000 BGN) or weight from 500kg

Affected goods (reportable goods groups)

Typical reportable goods groups / high-risk goods include:

  • Food products (e.g., meat, dairy products, eggs, fruit, vegetables, nuts, coffee, oils)
  • Fertilizers
  • Fuels
  • Spare parts
  • Vehicles
  • Construction materials

You can also find the official list from the Bulgarian tax authority here
Please note: the linked website is only available in Bulgarian. We recommend using your browser’s built-in translation function

Who must submit the UTN declaration?  

In general, the taxable party is responsible, not the carrier. In practice, this usually means:

Import into Bulgaria (EU → BG or third country → BG): Bulgarian consignee (buyer/importer)

Export from Bulgaria (BG → EU or BG → third country): Bulgarian shipper (seller/exporter)
 
Domestic transport within Bulgaria: Bulgarian supplier (first taxable party domestically)

What information do we provide?

Depending on the transport, we will provide in particular:
Carrier details,license plate number, further transport-related details required for the UTN declaration