Edna Ptichka

Bulgarian tax calendar 2026

The main deadlines for companies in Bulgaria: VAT, social security, corporate tax, withholding tax, local taxes and annual financial statements.

Generated from the app's data · Add to your calendar (.ics) · На български

Guidance, not advice. When a deadline falls on a non-working day, it moves to the next working day. Confirm with the National Revenue Agency (NRA) and your accountant.

Every month

  1. 14monthly

    VAT return and VIES declaration

    Filing the VAT return with the purchase and sales ledgers, and paying the VAT due for the previous month.

    VAT Key deadline чл. 125, ал. 5 от ЗДДС и чл. 86 от ППЗДДС · All VAT-registered businesses

  2. 25monthly

    Declarations 1 and 6 to the NRA and social security contributions

    Reporting the insured persons (Declaration 1) and the contributions due (Declaration 6), and paying social security, supplementary pension and health insurance.

    Social security Key deadline Наредба Н-13 на МФ / чл. 7 от КСО · All employers

April

  1. 15Apr

    Corporate income tax advance payment (Q1)

    First quarterly advance payment of corporate income tax for the current year.

    Corporate tax чл. 87 и чл. 88 от ЗКПО · Companies (OOD, EOOD, AD)

  2. 30Apr

    Withholding tax declaration under art. 55 (Q1)

    Declaring and paying tax withheld at source (dividends, liquidation shares, rent, civil contracts) for the first quarter.

    Personal income tax чл. 55, ал. 1 от ЗДДФЛ / чл. 201 от ЗКПО · All companies

June

  1. 30Jun

    Annual corporate income tax return and payment

    Deadline for the annual tax return under art. 92 of the Corporate Income Tax Act for the previous year, and final payment of the 10% corporate tax.

    Corporate tax Key deadline чл. 92, ал. 1 и чл. 93 от ЗКПО · Companies (OOD, EOOD, AD)

  2. 30Jun

    Annual activity report to the National Statistical Institute

    Submitting the annual financial and statistical forms to the National Statistical Institute (NSI).

    Annual reports & register чл. 20 от Закона за статистиката · All companies

  3. 30Jun

    Building tax and waste fee — first instalment

    Paying the first instalment of local taxes to the municipality, with a 5% discount when the full amount is paid by 30 April/June.

    Local taxes чл. 28 и чл. 67 от ЗМДТ · All companies

July

  1. 31Jul

    Withholding tax declaration under art. 55 (Q2)

    Declaring and paying advance taxes and dividend tax for the second quarter.

    Personal income tax чл. 55, ал. 1 от ЗДДФЛ · All companies

September

  1. 30Sep

    Annual financial statements in the Commercial Register

    Publishing the annual financial statements, balance sheet, income statement and management report with the Registry Agency using application G2.

    Annual reports & register Key deadline чл. 38, ал. 1, т. 1 от Закона за счетоводството · Companies (OOD, EOOD, AD)

October

  1. 31Oct

    Withholding tax declaration under art. 55 (Q3)

    Declaring and paying advance taxes and dividend tax for the third quarter.

    Personal income tax чл. 55, ал. 1 от ЗДДФЛ · All companies

  2. 31Oct

    Building tax, vehicle tax and waste fee — second instalment

    Final payment of the second instalment of property and vehicle taxes.

    Local taxes чл. 28 от ЗМДТ · All companies

December

  1. 31Dec

    Annual stocktaking of assets and liabilities

    Mandatory stocktaking of inventories, receivables and payables before the year-end close.

    Annual reports & register чл. 28 от Закона за счетоводството · All companies

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