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.
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Who this applies to
- All Bulgarian companies (OOD, EOOD, AD, EAT, etc.)
- Branches of foreign entities required to publish accounts
What to file
Annual financial statements under Bulgarian Accounting Standards (or IFRS for larger entities), management report, audit report (if applicable), proposed profit distribution.
How to file
With application form G2, on paper at a territorial office of the Registry Agency, or electronically with a qualified electronic signature through portal.registryagency.bg.
Payment due
No state fee is due for filing annual financial statements, according to the Registry Agency notice for the 2024 statements.
Penalties for missing this deadline
Fine about €256 to €1,534 for late filing (BGN 500 to 3,000 before 2026). The filing is public on the Trade Register, so a late or missing filing is visible to banks and customers. Persistent default can trigger involuntary deletion.
Filing checklist
- Prepare financial statements under BAS or IFRS
- Have statements signed by directors
- Obtain an audit report if the audit thresholds are met
- Hold the general meeting and pass the profit distribution resolution
- File with application form G2 by 30 September
- Keep the filing confirmation from the Registry Agency
Documents you'll need
- Annual financial statements under BAS or IFRS
- Management report and audit report where required
- Signed general meeting resolution on profit distribution
- Application form G2
- Qualified electronic signature for online filing
Common mistakes to avoid
- Confusing the Registry Agency filing (30 September) with the NRA corporate tax return (30 June)
- Missing the audit threshold check, which uses two of three criteria
- Filing without director signatures
- Missing general meeting minutes, which are needed for the distribution
- Expecting to pay a filing fee, when none is charged for annual statements
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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