Running a Bulgarian EOOD means juggling a dozen recurring obligations. Miss the VAT return by even one day and the fine starts at EUR 250. Forget your annual financial statements and the Commercial Register issues penalties to both the company and you personally. And since January 1, 2026, everything is denominated in EUR.
This guide is specifically for EOOD owner-managers. Not freelancers, not employees, not holding structures. If you own and manage a single-member limited liability company (EOOD) in Bulgaria, this is your complete compliance reference for 2026 — every monthly, quarterly, and annual obligation, who is responsible for filing, and what happens if you miss a deadline.
For the full calendar covering all entity types, see our Bulgaria Tax Calendar 2026.
Monthly Obligations
These are your recurring monthly filings. If your EOOD is VAT-registered and you are the self-insured owner-manager, you will have all of these every single month.
VAT Return and Payment: The 14th
If your EOOD is VAT-registered, you must file a monthly VAT return electronically with the NRA by the 14th of the month following the reporting period (Art. 125 ЗДДС). The return must include your purchase ledger (дневник за покупки) and sales ledger (дневник за продажби) in electronic format.
Even if your EOOD had zero transactions in a given month, you must file a nil return. VAT payment — if output VAT exceeds input VAT — is due by the same date.
Example: Your EOOD's March 2026 VAT return is due by April 14, 2026. If your EOOD charged EUR 5,000 in output VAT and claimed EUR 3,200 in input VAT, you owe EUR 1,800 to the NRA by April 14.
The VAT registration threshold for 2026 is EUR 51,130 per calendar year. Note the change from previous years: the threshold is now calculated on a calendar-year basis (January 1 to December 31), not a rolling 12-month period. If your EOOD exceeds the threshold, you must register within 7 days.
Social Security Declarations: The 25th
As an EOOD owner who manages the company, you are a self-insured person (самоосигуряващо се лице). This means your EOOD must file and pay social security contributions monthly:
- Form 1 (Declaration for social security, health insurance, and supplementary mandatory pension insurance) — due by the 25th of the following month.
- Social security payment — also due by the 25th of the following month.
The minimum monthly insurable income for self-insured persons in 2026 is set by the government. You choose an insurable income between the minimum and the maximum, and your monthly contributions are calculated as a percentage of that amount.
If your EOOD has employees, the company also files Form 1 and Form 6 (Declaration for total amounts of social security contributions) for each employee by the 25th. Employer social security contributions are split between the employer and the employee.
CIT Advance Payments (If Applicable)
Your EOOD's advance CIT payment obligation depends on its prior-year net revenue:
- Revenue > EUR 1.53 million: Monthly advance payments by the 15th of each month.
- Revenue EUR 153,000 - EUR 1.53 million: Quarterly advance payments on April 15, July 15, and December 1.
- Revenue < EUR 153,000: No advance payments required.
- Newly established EOOD: No advance payments in the first year.
The advance payment declaration (stating your expected profit and chosen payment amounts) must be filed between March 1 and April 15.
Underpayment risk. If your EOOD's actual annual CIT exceeds total advance payments by more than 20%, the NRA charges statutory interest on the difference. Estimate conservatively or consult your accountant.
Quarterly Obligations
Dividend Withholding Tax Declaration (Form 4001)
When your EOOD distributes dividends to you, it must withhold 5% dividend tax and remit it to the NRA. The dividend 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 on the underlying profit, results in an effective combined rate of 15% on distributed EOOD profits (10% CIT + 5% dividend tax). This is one of the lowest combined rates in the EU.
You only file Form 4001 in quarters when dividends are actually distributed. If your EOOD retains all profits, there is no filing obligation.
Annual Obligations
This is the section most EOOD owners get wrong. There are multiple annual filings with different deadlines spread across the year. Here is every one, in chronological order.
| Deadline | Obligation | Filed With | Notes |
|---|---|---|---|
| Mar 1 - Jun 30 | Annual CIT return | NRA | 1% discount if e-filed + paid by Mar 31 |
| Mar 1 - Jun 30 | NSI annual activity report | NRA (with CIT return) | Statistical report submitted with CIT return |
| Apr 30 | Personal income tax return | NRA | If owner has personal income beyond EOOD |
| Apr 30 | Form 6 (annual, self-insured) | NRA | Annual social security reconciliation |
| Apr 30 | Self-employed annual reconciliation | NRA | Reconcile advance vs. actual contributions |
| Jun 30 | No-activity declaration (if dormant) | NRA + Commercial Register | Replaces CIT return + GFO |
| Sep 30 | Annual financial statements (GFO) | Commercial Register | Published via Registry Agency |
Annual CIT Return (March 1 - June 30)
The annual corporate income tax return must be filed between March 1 and June 30 of the year following the tax year. For the 2025 tax year, the deadline is June 30, 2026.
The CIT deadline is June 30 — not March 31. This is one of the most common mistakes. The filing window runs from March 1 to June 30. However, there is a benefit to filing early — see below.
The return is filed electronically with the NRA using a КЕП. Your accountant typically prepares and files this. The CIT rate is 10% — a flat rate applied to taxable profit after all allowable deductions.
The NSI annual activity report (a statistical report for the National Statistical Institute) is submitted together with the CIT return — it is not a separate filing.
1% CIT Discount for Early E-Filing
Companies that meet both of the following conditions receive a 1% discount on their corporate income tax:
- File the annual CIT return electronically (via the NRA portal with КЕП)
- Pay the full CIT liability by March 31
The CIT filing window opens on March 1, so this means filing and paying within the first month of the window. The discount is modest — 1% of CIT owed — but it is free money for companies that have their accounting in order.
Example: An EOOD with EUR 100,000 in taxable profit owes EUR 10,000 in CIT (10%). Filing and paying by March 31 saves EUR 100. Not transformative, but it signals good compliance habits and costs nothing to claim.
Personal Income Tax Return (April 30)
As an EOOD owner, you may also need to file a personal income tax return by April 30 if you receive income outside your EOOD — rental income, investment income, income from abroad, or employment income from other sources.
If all your income flows through the EOOD (salary or dividends), and the EOOD handles the withholding, you may not need a personal return. However, the annual Form 6 reconciliation for self-insured persons and the self-employed annual reconciliation (reconciling advance social security contributions against actual income) are both due by April 30.
Annual Financial Statements / GFO (September 30)
Every EOOD must publish its annual financial statements (Годишен Финансов Отчет / GFO) with the Commercial Register at the Registry Agency by September 30 of the year following the financial year.
The GFO includes the balance sheet, income statement, and notes to the financial statements. For micro and small enterprises (which most EOODs are), a simplified format is permitted.
Publication is done electronically through the Commercial Register portal. Your accountant prepares the statements; either you or the accountant submits them.
Double penalty. Late GFO publication carries fines of EUR 100 to EUR 2,550 for the company plus EUR 100 to EUR 500 for the company representative (the manager). Both penalties apply simultaneously.
No-Activity Declaration (June 30)
If your EOOD had no activity during the preceding year (no revenue, no expenses, no transactions), you must file a no-activity declaration with the NRA and the Commercial Register by June 30.
This declaration replaces the CIT return and the GFO. However, even a dormant EOOD must still maintain its КЕП and may still have social security obligations if the owner-manager is self-insured.
Many foreign EOOD owners who registered a company but have not yet started operations overlook this obligation. The NRA tracks non-filing and issues penalties.
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Share Capital Redenomination
Following Bulgaria's euro adoption on January 1, 2026, all EOODs must redenominate their share capital from BGN to EUR. The standard EOOD share capital of BGN 2 must be converted and registered with the Commercial Register.
The redenomination involves filing an application with the Commercial Register. While the government has set transitional periods for this process, EOOD owners should not delay — your accountant or lawyer can handle the filing as part of routine compliance work.
VAT Threshold: EUR 51,130 Calendar Year
The mandatory VAT registration threshold changed to EUR 51,130 per calendar year. The key difference from previous years:
- Before 2026: Rolling 12-month period. Threshold was BGN 100,000 in any consecutive 12 months.
- From 2026: Calendar year (January 1 to December 31). The threshold resets on January 1 each year.
If your EOOD exceeds the threshold, registration must happen within 7 days. Late registration triggers retroactive VAT liability, fines, and interest. For more on VAT, see our VAT Registration Guide.
Who Files What: Manager vs. Accountant
In practice, most EOOD obligations are handled by the accountant. But understanding the division of responsibility matters — especially if something goes wrong.
| Obligation | Prepared By | Filed By | Legally Responsible |
|---|---|---|---|
| Monthly VAT return | Accountant | Accountant (via КЕП) | Company (manager) |
| Social security (Form 1) | Accountant | Accountant (via КЕП) | Company (manager) |
| Annual CIT return | Accountant | Accountant (via КЕП) | Company (manager) |
| GFO publication | Accountant | Accountant or manager | Manager personally + company |
| Dividend WHT (Form 4001) | Accountant | Accountant (via КЕП) | Company (manager) |
| No-activity declaration | Manager or accountant | Either | Company (manager) |
| Personal income tax return | Owner personally | Owner (via КЕП) | Owner personally |
The key point: the manager is always legally responsible, even when the accountant files. If your accountant misses a deadline, the NRA fines the company and/or the manager — not the accountant. Choose your accountant carefully.
КЕП: Why You Cannot Avoid It
A qualified electronic signature (КЕП) is mandatory for all NRA filings. There is no paper alternative for VAT returns, CIT returns, social security declarations, or any other tax filing.
Two options for your EOOD:
- Company КЕП: Issued to the EOOD itself, linked to the manager. Obtained from Bulgarian certification providers (B-Trust, InfoNotary) or remotely via Evrotrust (cloud-based, identity verification via video call).
- Accountant files with their КЕП: Your accountant can file all NRA declarations on your behalf using their own КЕП, provided they hold a power of attorney. This is the standard arrangement for foreign-owned EOODs.
Even if your accountant handles all filings, the EOOD should have its own КЕП for accessing NRA records, checking tax account balances, and signing other documents.
Accountant: EUR 100-300/Month
A Bulgarian accountant for a standard EOOD typically costs EUR 100 to EUR 300 per month. The price depends on:
- Number of transactions — more invoices and payments mean more bookkeeping.
- VAT registration — VAT-registered companies require monthly VAT returns, which adds complexity.
- Number of employees — payroll processing increases costs.
- Complexity of operations — international transactions, multiple currencies, or unusual structures cost more.
This monthly fee typically covers all monthly filings (VAT, social security), payroll, and the annual CIT return and GFO. Some accountants charge separately for the annual filing.
For a full cost breakdown of running an EOOD, see our Company Registration Cost Guide and Running a Company from Abroad.
Penalties for Late Filing
Bulgaria's NRA does not issue warnings. Penalties are applied automatically.
| Violation | Penalty (First Offence) | Penalty (Repeat) |
|---|---|---|
| Late CIT return | EUR 100 - EUR 500 | EUR 500 - EUR 1,000 |
| Late VAT return | EUR 250 - EUR 5,110 | EUR 2,550 - EUR 10,220 |
| Late social security declarations | EUR 500 - EUR 5,000 (employer) | Higher |
| Late GFO publication | EUR 100 - EUR 2,550 (company) + EUR 100 - EUR 500 (manager) | Higher |
| 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 + interest | |
Penalties stack. An EOOD that misses the CIT return, GFO, and VAT return in the same year faces three separate penalties plus statutory interest on any unpaid taxes. Total exposure can easily exceed EUR 5,000 for a single year of non-compliance.
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Frequently Asked Questions
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When must my EOOD publish its annual financial statements (GFO)?
What is the combined tax rate on EOOD distributed profits?
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What is the 1% CIT discount for early e-filing?
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Book Free Consultation →Disclaimer: This article provides general information about Bulgarian EOOD compliance obligations and does not constitute legal or tax advice. Obligations depend on individual circumstances, entity type, VAT registration status, and applicable exemptions. Consult our team for advice tailored to your specific situation. Last updated: April 7, 2026.