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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.

💶 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. For how it applies to invoices specifically, see invoicing in euro and leva.

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): 1 March – 30 June (ZKPO Art. 92(2)) — one deadline, whatever channel you file through.
  • 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), plus statutory interest on the unpaid tax.
  • Late social security: statutory interest on the unpaid contributions, 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 (for 2026: EUR 1,150,407 for dispatches and EUR 899,874 for arrivals, per NSI order RD-05-665/14.10.2025).

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 had net sales revenue above 300,000 BGN (153,388 EUR) in the year before last (for 2026: in 2024), you must pay advance corporate tax instalments — quarterly up to 3,000,000 BGN (1,533,876 EUR), monthly above that. Quarterly deadlines (ZKPO Art. 90(2)):

  • Q1: 15 April.
  • Q2: 15 July.
  • Q3: 1 December (yes, December 1, not 15 October).
  • Q4: no instalment — the balance is settled with the annual return.

Companies with net sales revenue ≤ 300,000 BGN (153,388 EUR) in the year before last make no advance instalments. 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)1 March – 30 JuneEOOD, 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 — annual financial statement to BRRA. (Also the last day to submit a one-off correction of an already-filed corporate tax return for a prior-year accounting error — ZKPO Art. 75(3). It is not a filing deadline.)

October

  • 14 October — September VAT return.
  • 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 — Q3 advance corporate tax instalment (there is no Q4 instalment), and the December monthly instalment for monthly payers.
  • 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. A missed or late declaration is an administrative offence under the Intrastat Act.

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 → 5 for accounts registered from 26.10.2026. Pro (7.50 EUR per month → EUR 12.90 from 01.12.2026) 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 statutory interest accrues from the day after the deadline. Since 01.01.2026 the annual rate is the ECB main refinancing operations rate in force on 1 January (resp. 1 July) plus 8 percentage points (Decree No. 426/2014, as amended by SG issue 115 of 2025) — the old "base rate + 10 points" formula no longer applies. 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