# Annual Financial Statements (Trade Register)

Country: Bulgaria
When: 30 September of the year following financial year-end.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.registryagency.bg/bg/prestsentar/novini/gfo-za-2024-g-se-podavat-do-30092025/