Missing a tax deadline in Bulgaria costs real money. Late filing penalties start at EUR 100 and scale up to EUR 10,000+. Late payment triggers statutory interest at the base rate plus 10 percentage points per annum. And since January 1, 2026, everything is in EUR — no more BGN conversions, no more confusion.
This article is your complete reference. Every monthly, quarterly, and annual tax deadline for Bulgarian companies (EOOD/OOD), freelancers, and sole traders in 2026. We cover what you file, when you file it, and what happens if you don't.
What Changed in 2026
Before diving into the calendar, two structural changes affect every deadline this year:
- All amounts and filings are now in EUR. Bulgaria adopted the euro on January 1, 2026. All tax declarations, financial statements, advance payments, and NRA submissions are denominated in EUR. No more BGN.
- The VAT threshold calculation changed to a calendar year basis. Previously, mandatory VAT registration was triggered when taxable turnover exceeded BGN 100,000 (now EUR 51,130) over any rolling 12-month period. From 2026, the calculation is based on the calendar year (January 1 to December 31) — or the preceding calendar year. This is a significant simplification, but it also means your threshold resets on January 1.
For detailed analysis of the euro adoption's impact on business taxes, see our Euro Adoption and Bulgarian Taxes guide.
Monthly Deadlines
These obligations repeat every month. If you run a VAT-registered EOOD with employees, you'll have all of them. If you're a non-VAT freelancer with no employees, you may have none.
| Obligation | Deadline | Who Files | Legal Basis |
|---|---|---|---|
| VAT return + ledgers | 14th of the following month | VAT-registered persons | Art. 125 ЗДДС |
| VAT payment | 14th of the following month | VAT-registered persons (if VAT due) | Art. 89 ЗДДС |
| Social security declaration (Form 1) | 25th of the following month | Employers (for employees) | ДОПК / КСО |
| Social security declaration (Form 6) | 25th of the following month | Employers (for employees) | ДОПК / КСО |
| Social security payment | 25th of the following month | Employers | КСО |
| CIT advance payment (monthly) | 15th of the month | Companies with prior-year revenue > EUR 1.53M | Art. 84 ЗКПО |
Example: For March 2026, your VAT return and payment are due by April 14. Your social security declarations and payments are due by April 25. Your monthly CIT advance (if applicable) for April is due by April 15.
VAT Filing: The 14th
If you are VAT-registered, you must file a monthly VAT return electronically with the NRA by the 14th of the following month (Art. 125 ЗДДС). The return must include your purchase ledger and sales ledger in electronic format. Even if you had no transactions, you must file a nil return.
VAT payment — if you owe net VAT (output exceeds input) — is due by the same date. If input VAT exceeds output, the credit carries forward or qualifies for refund after three consecutive months.
Social Security: The 25th
Form 1 (Declaration for social security, health insurance, and supplementary mandatory pension) and Form 6 (Declaration for total amounts of social security contributions) are due by the 25th of the following month for employers. These are filed electronically with the NRA.
For self-insured persons (EOOD owners who manage the company, freelancers), Form 1 is also due monthly by the 25th. However, Form 6 for self-insured persons is due annually by April 30 — not monthly.
Quarterly Deadlines
Two obligations follow a quarterly cycle: CIT advance payments for mid-sized companies, and dividend withholding tax declarations.
| Obligation | Q1 | Q2 | Q3 | Q4 |
|---|---|---|---|---|
| CIT advance payment (quarterly) | Apr 15 | Jul 15 | Dec 1 | — |
| Dividend WHT declaration (Form 4001) | Apr 30 | Jul 31 | Oct 31 | Jan 31 (next year) |
CIT Advance Payments
Your advance payment obligation depends on your company's prior-year net revenue:
- Revenue > EUR 1.53 million: Monthly advance payments, due by the 15th of each month.
- Revenue EUR 153,000 – EUR 1.53 million: Quarterly advance payments — April 15, July 15, and December 1. Note: there is no Q4 payment date because the December 1 payment covers Q3 and the remainder of the year.
- Revenue < EUR 153,000: No advance payments required.
- Newly established companies: No advance payments in the first year.
The advance payment declaration (declaring your expected profit and chosen advance payment amounts) must be filed between March 1 and April 15. You can modify it once during the year through a corrective declaration.
Underpayment penalty. If your actual annual CIT exceeds your total advance payments by more than 20%, the NRA charges statutory interest on the difference. Get your estimate right — or at least close.
Dividend Withholding Tax (Form 4001)
When a Bulgarian EOOD distributes dividends to its owner, the company withholds 5% dividend tax and remits it to the NRA. The withholding tax declaration (Form 4001) is filed quarterly:
- Q1 (Jan–Mar): due April 30
- Q2 (Apr–Jun): due July 31
- Q3 (Jul–Sep): due October 31
- Q4 (Oct–Dec): due January 31 of the next year
The 5% dividend tax, combined with the 10% CIT, results in an effective rate of 15% on distributed profits (10% CIT + 5% dividend tax). For a detailed breakdown, see our Tax Residency Guide.
Annual Deadlines: The Complete Calendar
This is the table you'll want to bookmark. Every major annual tax deadline for 2026, in chronological order.
| Deadline | Obligation | Who | Notes |
|---|---|---|---|
| Jan 10 | Personal income tax return opens | Individuals | Earliest filing date |
| Jan 31 | Dividend WHT (Form 4001) for Q4 of prior year | Companies distributing dividends | Quarterly declaration |
| Mar 1 | CIT return filing opens | Companies, sole traders | Earliest filing date |
| Mar 1 – Apr 15 | Advance payment declaration | Companies with revenue > EUR 153K | Declare expected profit + advance amounts |
| Mar 31 | Personal income tax — early filing discount | Individuals | E-file + pay by this date = 5% discount |
| Apr 15 | Q1 CIT advance payment | Companies (quarterly filers) | Revenue EUR 153K–1.53M |
| Apr 30 | Annual personal income tax return | Individuals (employees with other income, freelancers) | Must be e-filed with КЕП |
| Apr 30 | Form 6 — annual (self-insured persons) | Self-insured EOOD owners, freelancers | Annual total social security contributions |
| Apr 30 | Self-employed annual reconciliation | Self-insured persons | Reconcile advance vs. actual contributions |
| Apr 30 | Dividend WHT (Form 4001) for Q1 | Companies distributing dividends | Quarterly declaration |
| Jun 30 | Annual CIT return | All companies (EOOD, OOD, AD) | Filed with NRA electronically |
| Jun 30 | Sole trader (ЕТ) annual return | Sole traders | Same deadline as CIT |
| Jun 30 | No-activity declaration | Dormant companies | If no activity in prior year |
| Jul 15 | Q2 CIT advance payment | Companies (quarterly filers) | Revenue EUR 153K–1.53M |
| Jul 31 | Dividend WHT (Form 4001) for Q2 | Companies distributing dividends | Quarterly declaration |
| Sep 30 | Annual financial statements (GFO) | All companies | Filed with the Commercial Register |
| Oct 31 | Dividend WHT (Form 4001) for Q3 | Companies distributing dividends | Quarterly declaration |
| Dec 1 | Q3 CIT advance payment | Companies (quarterly filers) | Revenue EUR 153K–1.53M |
The CIT deadline is June 30 — not March 31. This is one of the most common misconceptions. The annual CIT return filing window runs from March 1 to June 30. There is no advantage to filing early for CIT (unlike personal income tax, which has a 5% discount for early filing).
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Book Free Consultation →Who Files What: EOOD vs. Freelancer vs. Employee
Not everyone has the same obligations. Here's a quick reference by entity type.
| Obligation | EOOD (company) | Freelancer | Employee only |
|---|---|---|---|
| Annual CIT return | Yes (Jun 30) | No | No |
| Annual personal income tax | Only if also receiving personal income | Yes (Apr 30) | Only if income from multiple sources |
| Monthly VAT return | If VAT-registered | If VAT-registered | No |
| Social security (Form 1 monthly) | Yes (as self-insured manager) | Yes (as self-insured) | Employer files |
| Form 6 (annual) | Yes — Apr 30 (self-insured) | Yes — Apr 30 | Employer files monthly |
| CIT advance payments | If revenue > EUR 153K | No | No |
| Dividend WHT (Form 4001) | If dividends distributed | No | No |
| Annual financial statements | Yes (Sep 30) | No | No |
| NSI annual activity report | Yes (with CIT return) | No | No |
| No-activity declaration | If dormant (Jun 30) | No | No |
EOOD Owner-Manager
As an EOOD owner who also manages the company, you are a self-insured person. This means you file both corporate obligations (CIT return, financial statements) and personal obligations (Form 1 monthly, Form 6 annually). If you pay yourself a salary, the company also has employer obligations. If you distribute dividends, you file Form 4001 quarterly.
The effective tax rate on distributed EOOD profits is 15% (10% CIT + 5% dividend withholding tax). For a comparison with freelancer taxation, see our Company vs. Freelancer guide.
Freelancer (Svobodna Profesiya)
Freelancers file a personal income tax return by April 30 and pay 7.5% effective income tax (after the 25% automatic expense deduction, the effective rate on gross income is 7.5%). Monthly social security contributions are paid by the 25th (Form 1). The annual Form 6 reconciliation is due by April 30.
Read more in our Bulgaria Freelancer Tax Rate guide.
КЕП: Electronic Filing Is Mandatory
All declarations filed with the NRA — VAT returns, CIT returns, personal income tax returns, social security declarations — must be submitted electronically using a qualified electronic signature (КЕП). Paper filing is not accepted for any of these obligations.
Two ways to get a КЕП:
- Physical КЕП: Issued by Bulgarian certification providers (B-Trust, InfoNotary). Requires in-person identity verification in Bulgaria. Stored on a USB token.
- Cloud КЕП via Evrotrust: Can be obtained remotely. Identity verification via video call. The signature is stored in the cloud and accessed through a mobile app. This is the standard choice for non-residents.
Alternatively, your accountant can file on your behalf using their own КЕП, provided they have a power of attorney. This is the most common arrangement for foreign-owned EOODs — the accountant handles all NRA filings as your authorized representative.
The 5% Early Filing Discount
This applies only to the annual personal income tax return (not CIT). If you meet both conditions:
- File the return electronically (via the NRA portal with КЕП)
- Pay the full tax due by March 31
...you receive a 5% discount on the tax owed. The deadline for filing is April 30, but filing and paying by March 31 saves you 5%.
Example: A freelancer with EUR 50,000 gross income owes approximately EUR 3,750 in income tax (7.5% effective rate). Filing and paying by March 31 saves EUR 187.50. Not a fortune, but free money for filing one month early.
This discount does not apply to companies. The CIT return has no early filing incentive — the deadline is simply June 30.
VAT Threshold: Calendar Year Change
The mandatory VAT registration threshold is now EUR 51,130 per calendar year. The key change for 2026:
- Before 2026: Rolling 12-month period. You checked whether your taxable turnover in any consecutive 12 months exceeded BGN 100,000.
- From 2026: Calendar year (January 1 to December 31). Your threshold resets on January 1 each year. You also must register if you exceeded the threshold in the preceding calendar year.
The registration deadline is 7 days after exceeding the threshold. This is dramatically shorter than the old rule (7th of the following month). Late registration triggers retroactive VAT liability, fines, and interest.
Penalties for Late Filing
Bulgaria's tax penalties are not symbolic. The NRA actively audits and enforces.
| Violation | Penalty |
|---|---|
| Late CIT return | EUR 100 – EUR 500; repeat: EUR 500 – EUR 1,000 |
| Late personal income tax return | EUR 100 – EUR 500; repeat: EUR 500 – EUR 1,000 |
| Late VAT return | EUR 250 – EUR 5,110; repeat: EUR 2,550 – EUR 10,220 |
| Late social security declarations | EUR 50 – EUR 500 (individual); EUR 500 – EUR 5,000 (employer) |
| Late annual financial statements | EUR 100 – EUR 2,550 (company) + EUR 100 – EUR 500 (representative) |
| Late payment of any tax | Statutory interest: base rate + 10 percentage points per annum |
| CIT advance underpayment (>20%) | Statutory interest on the underpaid amount |
| Late VAT registration | EUR 250 – EUR 2,550 + retroactive VAT liability (100% of uncharged VAT) + interest |
Compounding effect. Miss multiple deadlines and the penalties stack. A company that files its CIT return late, pays CIT late, and files financial statements late faces three separate penalties plus interest. An EOOD that also misses VAT and social security deadlines could face five or more simultaneous penalties.
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Frequently Asked Questions
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Book Free Consultation →Disclaimer: This article provides general information about Bulgarian tax deadlines and does not constitute legal or tax advice. Tax obligations depend on individual circumstances, entity type, and applicable exemptions. Consult our team for advice tailored to your specific situation. Last updated: April 7, 2026.