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 under Article 92 CITA for Bulgarian companies, filed through the NRA portal with a qualified electronic signature between 1 March and 30 June of the year following the tax year. Bulgaria's flat 10% applies.
Monthly VAT Return
Monthly VAT return for Bulgarian VAT-registered businesses. The return, the sales and purchase ledgers and any VIES declaration are filed through 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.
Corporate Tax Advance Instalments
Advance instalments of Corporate Income Tax for Bulgarian companies, monthly or quarterly depending on net sales revenue. Quarterly payers pay for Q1 and Q2 by the 15th of the following month and for Q3 by 1 December, with no Q4 instalment.
Form 1 / Form 6: Monthly Payroll Declaration
Monthly payroll declarations to the NRA for social insurance and personal income tax withholding. Form 1 (data on each insured person) and Form 6 (contributions due and tax under Article 42 of the Personal Income Tax Act) are both due by the 25th of the month after the reporting month.
Intrastat Declaration
Monthly Intrastat declaration for VAT-registered Bulgarian businesses moving goods to or from other EU member states above the annual threshold. For 2026 the declaration thresholds are €899,874 for arrivals and €1,150,407 for dispatches. Due by the 14th of the following month.