15 April for Q1 (then 15 July, 15 October, 15 December).
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).
Who this applies to
- Bulgarian-resident companies with prior-year CT liability
- New companies in their first year may opt out of advance payments
What to file
No separate form — payment only via bank transfer to NRA reference.
How to file
Bank transfer to NRA's CT account using your company's UIC reference.
Payment due
15 April (Q1), 15 July (Q2), 15 October (Q3), 15 December (Q4).
Penalties for missing this deadline
Late payment interest approximately 13–14% per annum on shortfall.
Filing checklist
- Identify prior-year CT liability or current-year estimate
- Calculate ¼ for the quarter
- Pay by 15 April via bank transfer with UIC reference
- Repeat for Q2, Q3, Q4
Common mistakes to avoid
- Forgetting because there's no return to file
- Wrong reference number (payment doesn't allocate)
- Not adjusting estimate when actual profit drops sharply
Never miss a Bulgaria deadline
AccountsOS tracks every National Revenue Agency (NRA / НАП) and Trade Register (Търговски регистър) deadline and reminds you weeks ahead.
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