Bulgaria's tax calendar: every deadline your company owes, in one place

Every month: VAT by the 14th

If your company is VAT-registered (the tax you charge on sales and reclaim on purchases), you have a monthly rhythm that never stops, whether or not you had any turnover that month.

• By the 14th of every month, you file the VAT return for the previous month with NAP, Bulgaria's National Revenue Agency.
• Alongside it, you file the purchase and sales ledgers: a full list of invoices issued and received for the period.
• The deadline applies even with zero turnover. "No invoices this month" does not exempt you, you still file a nil return.
• If the 14th falls on a weekend or a Bulgarian public holiday, the deadline moves to the next working day. Your own country's holidays do not count.

Miss it, and the fine can run from roughly 250 to over 5,000 euro depending on the case, plus interest on any unpaid tax. NAP's reminders arrive in Bulgarian, through a government portal most foreign founders never open. If nobody is watching this for you, the first you hear about a missed deadline is often the fine itself.

Spring: the annual return and the statistics report

From 1 March, every company can file the annual tax return under the Corporate Income Tax Act, the document that declares your profit and the corporate tax due (10% in Bulgaria) for the past year. The window is open for four months, but the deadline itself is firm.

• The annual tax return is filed between 1 March and 30 June of the current year, for the previous one.
• The corporate tax due must be paid by the same date, not just declared.
• In the same window, you also file the annual activity report with NSI, the National Statistical Institute: a statistical summary of turnover, assets and staff. It is not a tax document, but it is mandatory.
• The return is filed only electronically, in Bulgarian, with a qualified e-signature or through an accountant holding power of attorney.

Missing the deadline means a fine for the company (typically in the range of a few hundred to a few thousand euro, higher on a repeat offense) and a separate personal fine for the manager. Interest on unpaid tax starts running on 1 July regardless of whether you filed at all.

30 June also applies if your company did nothing all year

The same 30 June deadline applies even if your company had no operations at all during the year, what Bulgarian accountants call a "dormant" or "sleeping" company. Many foreign founders hold a company exactly like this: registered to buy a property, or kept open "just in case," with no invoices either way. The difference is what you file.

• An active company files the annual tax return, plus annual financial statements (see the next section), plus the NSI report.
• A dormant company files a no-activity declaration in the Commercial Register, Bulgaria's public registry of all companies, instead of financial statements.
• The no-activity declaration is filed once, for the first year without activity, not every year, until the status changes.
• "No activity" does not automatically mean "nothing to declare." Even minor bank fees or interest on the account can change your status, so check before you assume the exemption applies.

A common mistake: assuming that because the company "isn't doing anything," it has no obligations at all. It does. The no-activity declaration is its own filing, with its own consequences if you skip it.

Autumn: 30 September and publishing your financial statements

The annual financial statements (in Bulgarian, ГФО) are the official snapshot of your company's finances: balance sheet, income statement, notes. Unlike the tax return, they do not go to NAP. They are published in the Commercial Register, where anyone can look them up: banks, business partners, a future buyer doing due diligence on your company.

• Deadline to publish the financial statements in the Commercial Register: 30 September of the year following the reporting year.
• Publishing is a separate step from filing the tax return. The two do not merge automatically, even if you filed everything on time back in June.
• Publishing itself carries a state fee, paid to the Registry Agency.
• An EOOD (a single-owner limited-liability company, the most common small-business form in Bulgaria) has no exemption from this, regardless of turnover.

Miss it, and the fine hits both the manager personally and the company as a property sanction. This is one of the most commonly missed deadlines precisely because it lands months after the "big" June close and is easy to forget, especially if you are not the one reading Bulgarian government reminders.

Advance corporate tax payments: monthly or quarterly

On top of the annual tax, larger companies owe advance payments during the year: installments toward the current year's expected tax, instead of paying it all at once next 30 June. For most genuinely small companies (an EOOD with few invoices, a company just starting out, a dormant holding company), this does not apply at all, but it is worth knowing the mechanics, if only to confirm it is not your case.

• If the company's net sales revenue for the year before last stays under a set threshold, no advance payments are due at all.
• Above that threshold, payments are usually quarterly; above a second, higher threshold, they become monthly.
• A newly registered company is generally exempt from advance payments for its founding year and the one after.
• The exact thresholds, and their value in euro since Bulgaria adopted the currency in January 2026, are worth confirming with an accountant rather than relying on an old lev figure. We are flagging the mechanism here, not the precise numbers.

This is usually where small-company owners breathe a sigh of relief: advance payments mainly hit companies with serious turnover, not the typical small EOOD, dormant company, or freelancer this article is written for.

You don't need to memorize any of this

That is a lot of dates. The truth is you don't need to hold a single one of them in your head, that is exactly why accountants exist, and why we are building FreeMe.bg. Think of the calendar above as orientation, not something to memorize, especially if you are running the company from outside Bulgaria and every reminder from NAP arrives in a language and a portal you don't check.

Compressed to the essentials, a small company's year looks like this: the 14th of every month if you are VAT-registered; 30 June for the annual return or the no-activity declaration; 30 September for the financial statements. Three dates, not twelve, if you set aside the monthly VAT rhythm.

Useful next reads:

What annual closing looks like with FreeMe.bg
How VAT and tax filing will work with FreeMe.bg
When you need an expert and what is included

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