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: BGN 8m revenue, BGN 4m balance sheet, 50 employees.
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
Online via the BRRA portal (brra.bg). Filing fee BGN 50.
Payment due
Filing fee BGN 50.
Penalties for missing this deadline
Fine BGN 500 – BGN 3,000 for late filing. Public visibility on the Trade Register damages business reputation. Persistent default can trigger involuntary deletion.
Filing checklist
- Prepare financial statements under BAS or IFRS
- Have statements signed by directors
- Obtain audit report if audit thresholds met
- Hold AGM and pass profit distribution resolution
- File with BRRA by 30 September
- Pay BGN 50 fee
Common mistakes to avoid
- Confusing the BRRA filing (30 Sep) with NRA CT return (31 Mar)
- Missing audit threshold check (rolling 2-year test)
- Filing without director signatures (rejected)
- Missing AGM minutes (required for distribution)
Never miss a Bulgaria deadline
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