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Bulgarian Tax Calendar 2026 — All Deadlines for Businesses

Bulgarian tax calendar 2026: VAT, corporate tax, social security, VIES, Intrastat, payroll deadlines month-by-month. By Fakturka.bg.

Bulgarian Tax Calendar 2026 — All Deadlines for Businesses

💶 Bulgaria adopted the euro on 1 January 2026 at the irrevocable fixed rate 1 EUR = 1.95583 BGN. All filings now report in EUR. The dual-display obligation (BGN alongside EUR) lasts until 8 August 2026.

TL;DR:

  • Monthly VAT return: by the 14th of the following month (ZDDS Art. 125).
  • Monthly social security contributions: by the 25th.
  • Annual personal income tax (sole traders, freelancers): 31 March.
  • Annual corporate tax (EOOD/OOD): 30 June, extended to 30 September if filed online.
  • Annual financial statements (BRRA): 30 September.
  • Use this calendar with Fakturka.bg — built-in deadline reminders.

Table of contents

  1. Why deadlines matter — penalties for missing them
  2. Monthly recurring deadlines
  3. Quarterly deadlines
  4. Annual deadlines
  5. Month-by-month overview
  6. Special filings: VIES, Intrastat, payroll
  7. Euro transition reminders
  8. How Fakturka.bg helps you stay on track
  9. Frequently asked questions (FAQ)
  10. Sources

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Why deadlines matter — penalties for missing them

The National Revenue Agency (NRA) does not forgive lateness. Typical penalties under current law:

  • Late VAT return: 500 to 10,000 BGN (256 to 5,113 EUR).
  • Late annual income tax return: from 500 BGN (256 EUR) up to thousands depending on the magnitude.
  • Late corporate tax return: 500 to 3,000 BGN (256 to 1,534 EUR), with an additional 0.1% per day on unpaid tax.
  • Late social security: interest at OLP + 10% per annum, plus penalty of up to 1,000 BGN (511 EUR).
  • Repeat offences: typically doubled.

Setting up a deadline-aware workflow pays for itself within the first prevented late filing.

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Monthly recurring deadlines

By the 14th — VAT and related filings

  • VAT return (Декларация по чл. 125 ЗДДС) — for the previous month's tax period.
  • VAT payment — together with the return.
  • Purchase and sales ledgers — submitted alongside the VAT return.
  • VIES return — for intra-Community supplies of goods and services to VAT-registered EU customers.
  • Intrastat declaration — if intra-EU trade exceeds the annual threshold (currently around 700,000 BGN / 357,902 EUR for arrivals and 1,000,000 BGN / 511,290 EUR for dispatches; check NRA for the latest values).

By the 25th — Social security and payroll

  • Social security contributions for the self-employed and for employees.
  • Health insurance contributions.
  • Personal income tax withheld from salaries.
  • Notification of employment contracts (within 3 business days for new hires).

By the end of the month

  • Statistical reports (where applicable).

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Quarterly deadlines

Quarterly advance corporate tax payments

If your EOOD/OOD has profit above 300,000 BGN (153,388 EUR) in the previous year, you must pay quarterly advance corporate tax instalments. Deadlines:

  • Q1: 15 April.
  • Q2: 15 July.
  • Q3: 15 October.
  • Q4: 1 December (yes, December 1, not the 15th — check ZKPO Art. 90).

Smaller companies (profit ≤ 300,000 BGN / 153,388 EUR) make either monthly advances on a different basis or none at all. Verify your obligation with your accountant each January.

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Annual deadlines

FilingDeadlineFiler
Annual personal income tax return (ZDDFL)31 MarchSole traders, freelancers, individuals
Patent tax declaration31 JanuaryPatent-tax payers
Property tax30 June (full payment) or in two instalments (30 June + 31 October)Property owners
Annual corporate tax return (ZKPO)30 June (extended to 30 September if filed online)EOOD, OOD, AD
Annual financial statement to BRRA30 SeptemberAll commercial entities
Annual social security reconciliation30 AprilSelf-employed

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Month-by-month overview

January

  • 31 January — patent tax declaration and first instalment.
  • 14 January — December VAT return.
  • 25 January — December social security and payroll.

February

  • 14 February — January VAT return.
  • 25 February — January social security.

March

  • 14 March — February VAT return.
  • 25 March — February social security.
  • 31 March — annual personal income tax return (sole traders, freelancers); 5% discount if filed and paid by 31 March.

April

  • 14 April — March VAT return.
  • 15 April — Q1 advance corporate tax instalment.
  • 25 April — March social security.
  • 30 April — annual social security reconciliation for the self-employed.

May

  • 14 May — April VAT return.
  • 25 May — April social security.

June

  • 14 June — May VAT return.
  • 25 June — May social security.
  • 30 June — annual corporate tax return + payment; second-instalment property tax.

July

  • 14 July — June VAT return.
  • 15 July — Q2 advance corporate tax instalment.
  • 25 July — June social security.

August

  • 14 August — July VAT return.
  • 8 August — end of mandatory dual EUR/BGN price display (if applicable).
  • 25 August — July social security.

September

  • 14 September — August VAT return.
  • 25 September — August social security.
  • 30 September — extended deadline for online corporate tax return; annual financial statement to BRRA.

October

  • 14 October — September VAT return.
  • 15 October — Q3 advance corporate tax instalment.
  • 25 October — September social security.
  • 31 October — second instalment property tax (if paying in two parts).

November

  • 14 November — October VAT return.
  • 25 November — October social security.

December

  • 1 December — Q4 advance corporate tax instalment.
  • 14 December — November VAT return.
  • 25 December — November social security.

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Special filings: VIES, Intrastat, payroll

VIES (VAT Information Exchange System)

VIES declarations are monthly — by the 14th of the following month — for any intra-Community supply of goods or services to a VAT-registered EU customer. Always validate the recipient's VAT number at ec.europa.eu/taxation_customs/vies before issuing.

Intrastat

Required when intra-EU trade exceeds the annual threshold. Filing is monthly by the 14th. Skip a month and the penalty is 500 to 5,000 BGN (256 to 2,556 EUR).

Payroll obligations

  • Employment contract registration with the NRA: within 3 business days of signing.
  • Termination notification: within 7 business days.
  • Salary payment: at least monthly.
  • Annual income certificate to employees (Образец 1 / Образец 6): by 31 January.

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Euro transition reminders

  • 1 January 2026 — Bulgaria adopts the EUR at the irrevocable fixed rate 1 EUR = 1.95583 BGN.
  • 8 August 2026 — end of the mandatory dual-display period (BGN + EUR).
  • All NRA filings from 1 January 2026 are submitted in EUR.
  • Existing contracts denominated in BGN are automatically converted at the official rate; no need to re-sign.
  • Cash registers and POS systems must support EUR pricing and dual-display until 8 August 2026.

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How Fakturka.bg helps you stay on track

Fakturka.bg ships with a built-in tax calendar that:

  • Shows your next 5 upcoming deadlines on the dashboard.
  • Sends email reminders 7 days, 3 days and 1 day before each filing.
  • Highlights VAT-related deadlines if you are VAT-registered.
  • Adjusts for weekends and public holidays automatically.
  • Displays both BGN and EUR amounts during the dual-currency period.

The free plan includes the calendar with 15 invoices/month. Pro (7.50 EUR / 14.67 BGN per month) adds SMS reminders and accountant collaboration.

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Frequently asked questions (FAQ)

What if a deadline falls on a weekend or holiday?

Bulgarian law moves the deadline to the next working day. Fakturka.bg's calendar already accounts for this.

Can I pay tax late and just accept the penalty?

You can, but interest accrues at OLP + 10% per annum from the day after the deadline. For VAT, late filing also disqualifies you from certain reliefs and triggers automatic NRA scrutiny.

Do I need to file even if I had no activity?

Yes — for VAT and corporate tax you must file a "zero" return. The NRA imposes penalties for missed filings even with zero turnover.

Has the euro changed any deadlines?

Deadlines stay the same; only the currency reported in filings changed (EUR from 1 January 2026). Dual-display rules end 8 August 2026.

Where do I file all of this?

Almost everything goes through the NRA portal using a Qualified Electronic Signature (KEP) or PIN code. Annual financial statements go to the Commercial Register (BRRA).

What is the easiest way to never miss a deadline?

Use a tool with built-in deadline alerts. Fakturka.bg has them out of the box, and most accountants will also send reminders if you give them access to your account.

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Sources

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Last updated: 2026-04-27 Author: The Fakturka.bg team