Bulgaria Tax Filing Guide 2026
Tax returns in Bulgaria are filed with the National Revenue Agency (NRA). Individuals must file by April 30, companies by March 31. VAT returns are due monthly or quarterly by the 14th of the following month.
Individual Tax Returns
All Bulgarian tax residents must file an annual personal income tax return by 30 April of the following year. The return covers employment income, self-employment income, rental income, investment income, and capital gains. Filing is done via the NRA online portal using a personal identification code (PIN) or qualified electronic signature.
Corporate Tax Returns
Corporate income tax returns must be filed by 31 March of the following year. Companies must also make monthly or quarterly advance CIT payments. The annual return includes financial statements and tax reconciliations.
VAT Returns
VAT-registered businesses file returns monthly (standard) or quarterly (small businesses). Returns and payment are due by the 14th day of the month following the reporting period. VIES returns (EC sales lists) must also be submitted monthly or quarterly.
Social Security Reporting
Employers must submit monthly social security declarations and pay contributions by the 25th of the following month. Self-employed individuals pay social contributions quarterly.
Online Filing Portal
The NRA provides an online portal for electronic filing of all tax returns. Filing requires either:
- A personal identification code (PIC) issued by the NRA
- A qualified electronic signature (QES) on a Bulgarian-issued smart card
- A digital certificate (for corporate filers)
Key Deadlines
- 30 April — Individual income tax return
- 31 March — Corporate income tax return
- 14th of month — VAT return (monthly or quarterly)
- 25th of month — Social security declaration and payment