Corporate Income Tax Return (Form 1010A)
Annual Corporate Income Tax return for Bulgarian companies, filed via the NRA portal by 31 March of the year following the financial year-end. Bulgaria's flat 10% applies.
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
Form 1010A with profit and loss reconciliation, schedules for tax depreciation, related-party transactions, and any tax loss carry-forwards.
How to file
Online via the NRA portal (nra.bg) using qualified electronic signature.
Payment due
Balance of CT due 31 March. Quarterly advance payments (15 Apr/Jul/Oct/Dec) reduce the year-end balance.
Penalties for missing this deadline
Late filing fine BGN 500 – BGN 3,000 (initial); doubled for repeated. Late payment interest at the central bank reference rate + 10% per annum (currently approximately 13–14%).
Filing checklist
- Reconcile accounting profit to taxable income (tax depreciation differences, etc.)
- Apply 10% Corporate Income Tax
- Subtract advance payments made during the year
- Apply any loss carry-forwards (5-year limit)
- File Form 1010A via NRA portal
- Pay balance via bank transfer to NRA
Common mistakes to avoid
- Forgetting tax depreciation differs from book depreciation
- Missing the 10% expense tax on representation/entertainment (Article 204)
- Not tracking loss carry-forwards (5-year limit)
- Missing related-party disclosures
Never miss a Bulgaria deadline
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