Do I need to file annual accounts in Bulgaria?
Yes. Bulgarian companies file annual financial statements with the Registry Agency (Trade Register) by 30 September of the year after the financial year, using application form G2. The Registry Agency says no state fee is charged. A statutory audit is required if a company meets two of three thresholds: about €2.05 million in assets, about €4.09 million in revenue, or 50 employees.
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Detailed Explanation
Every Bulgarian registered company must prepare annual financial statements and file them with the Registry Agency (Trade Register).
Deadline: 30 September
The statements for a calendar-year company are due by 30 September of the following year. The Registry Agency's notice for the 2024 statements gave a deadline of 30 September 2025.
How to file
Filing uses application form G2. It can be submitted on paper at a territorial office of the Registry Agency, or electronically with a qualified electronic signature through portal.registryagency.bg. The Registry Agency states that no state fee is due for filing annual financial statements.
Audit thresholds
A statutory audit is required if the company meets two of three criteria: total assets above about €2,045,168, net sales above about €4,090,335, or an average of more than 50 employees.
Penalties
Late filing is fined about €256 to €1,534. The filing is public on the Trade Register, so a missing filing is visible to banks and customers.
Separate from the tax return
The annual corporate tax return goes to the NRA between 1 March and 30 June. It is a different filing from the annual financial statements.
Source: registryagency.bg
Real-World Examples
Small EOOD filing accounts without an audit
A solo founder's EOOD had €150,000 revenue, €80,000 assets and 1 employee in 2025. It meets none of the audit thresholds. The owner prepares a balance sheet and income statement with an accountant and files them with the Registry Agency by 30 September 2026 using form G2. No audit is required and no state fee is charged.
Growing OOD crossing the audit threshold
An OOD had €3.2 million revenue and €2.5 million assets in 2025, with 35 employees. It meets only one of the three audit thresholds. If revenue also exceeds about €4.09 million in 2026, two thresholds are met and a statutory audit becomes mandatory.
Common Mistakes to Avoid
- Confusing the Registry Agency filing (30 September) with the NRA corporate tax return (1 March to 30 June).
- Assuming that because no audit is required, no formal financial statements are needed.
- Missing the audit threshold review when the company grows.
- Not obtaining the general meeting resolution approving the accounts before the filing deadline.
- Expecting to pay a filing fee, when none is charged for annual financial statements.
Frequently Asked Questions
Are Bulgarian company accounts public?
Yes. Once filed with the Registry Agency, the annual accounts are publicly accessible in the Trade Register.
Is there a fee to file annual accounts?
No. The Registry Agency states that no state fee is due for filing annual financial statements.
How are the accounts filed?
With application form G2, on paper at a territorial office or electronically with a qualified electronic signature through portal.registryagency.bg.
Practical Tips
- Start your annual accounts preparation early so the general meeting resolution and management sign-off are ready well before 30 September.
- Check the audit thresholds against your prior-year figures each year and appoint an auditor early if you are approaching them.
- Keep the Registry Agency confirmation of each filing.
- Make sure the general meeting, or the sole owner's decision for an EOOD, approving the annual accounts is documented before filing.
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