Bulgaria Tax & Filing Deadlines
Every Bulgaria statutory deadline a founder needs to know. Penalties, checklists and source links to National Revenue Agency (NRA / НАП) and Trade Register (Търговски регистър).
Corporate Income Tax Return (Form 1010A)
Annual Corporate Income Tax return for Bulgarian companies, filed via the NRA portal by 31 March of the year following the financial year-end. Bulgaria's flat 10% applies.
Monthly VAT Return
Monthly VAT return for Bulgarian VAT-registered businesses. Filed via the NRA portal by the 14th of the month following the tax period.
Annual Financial Statements (Trade Register)
Annual financial statements filed with the Bulgarian Trade Register (BRRA) by 30 September of the year following the financial year-end. Audit required for entities exceeding two of: about €4.09m revenue, about €2.05m balance sheet (BGN 8m and BGN 4m before 2026), 50 employees.
Q1 Advance Corporate Tax Payment
First quarterly advance Corporate Income Tax payment for Bulgarian companies, due 15 April. Calculated as ¼ of prior-year CT liability (or current-year estimate if elected).
Form 1 / Form 6: Monthly Payroll Declaration
Monthly payroll declaration to the NRA for social insurance and personal income tax withholding. Form 1 (declaration of insured persons) due 25th; Form 6 (contributions) also due 25th.
Intrastat Declaration
Monthly Intrastat declaration for Bulgarian businesses moving goods to/from other EU member states above the threshold (BGN 700,000 for arrivals and BGN 1,000,000 for dispatches in 2024, historical leva values: about €357,903 and €511,292 at the fixed rate; verify the current euro thresholds with the NSI). Due by the 14th of the following month.