compliance

What is Annual Financial Statements?

Bulgarian companies must prepare annual financial statements under Bulgarian Accounting Standards (or IFRS for larger entities) and file them with the Trade Register by 30 September following the financial year-end.

Current Rate (30 September following year-end)

N/A — filing fee BGN 50

Example

Acme OOD with year ending 31 December 2024 must file audited financial statements (if audit thresholds met) with the Trade Register by 30 September 2025.

Source: National Revenue Agency (NRA / НАП)

Related terms

Trade Register (Търговски регистър)

The Bulgarian Trade Register is the public registry of companies and traders, maintained by the Registry Agency (BRRA). All Bulgarian companies must register, file annual financial statements, and update beneficial ownership information.

Confused by Bulgaria accounting jargon?

AccountsOS explains Bulgaria terms in plain English and applies the right rules to your books automatically.

Try Free

View all Bulgaria glossary terms