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.
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Who this applies to
- All Bulgarian-resident companies (OOD, EOOD, AD, EAT, etc.)
- Branches of foreign companies operating in Bulgaria
- Partnerships taxed as separate persons under CITA
What to file
The annual corporate tax return under Article 92 CITA, with the annual activity report filed with it. The return reconciles accounting profit to taxable profit, shows tax depreciation and any tax loss, and declares the expenses tax.
How to file
Online via the NRA portal (nra.bg) using qualified electronic signature.
Payment due
The corporate tax due is paid by 30 June of the following year. Advance instalments paid during the year reduce the balance.
Penalties for missing this deadline
Failure to file, late filing or inaccurate data that leads to lower tax is fined €255.65 to €1,533.88, and a repeat offence €511.29 to €3,067.75. Missing the annual activity report is fined €255.65 to €1,022.58. Late payment attracts sanction interest under the Law on Interest on Taxes.
Filing checklist
- Reconcile accounting profit to taxable profit, including tax depreciation differences
- Apply the 10% corporate income tax rate
- Subtract the advance instalments paid during the year
- Apply any tax loss carried forward, for up to 5 years
- Declare the expenses tax on representation and in-kind benefits
- File the return and the annual activity report with a qualified electronic signature
- Pay the balance to the NRA by 30 June
Common mistakes to avoid
- Forgetting tax depreciation differs from book depreciation
- Missing the 10% expenses tax on representation spending
- Not tracking tax losses, which can be carried forward for 5 years in order
- Not filing the annual activity report together with the return
- Using the old 31 March date for the return
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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