Tax filing campaign in Bulgaria begins on January 11

Individuals can submit their annual income tax return for 2022 from today, January 11, 2024.

The tax returns can be submitted via the electronic service, by post and in paper at the National Revenue Agency’s (NRA) offices.

The deadline for declaring income received in 2023, taxable on the total annual tax base, and the use of tax reliefs is 30 April 2024.

The discount of 5% of the tax to be paid can be used when submitting the tax return online. Its amount should not exceed BGN 500. The deadline for payment is April 1 including. A condition for the use of the discount and tax relief is that the individual has no unpaid public debts.

The records of the income from the past year will be filled in the tax returns by the NRA with the data provided by employers regarding payments. They will be ready at the beginning of March and will be available in the NRA e-services portal.

Users who have a Personal Identification Code (PIC) or an electronic signature will be able to use the information pre-entered in their returns for income they have received from employment, civil contracts and fees, subsidies paid to farmers, rental income for properties whose tenants are legal entities, income from internet sales for profit, etc.

Individuals operating as traders, sole traders and farmers who have opted for this tax regime must file their returns from 1 March to 1 July 2024, as 30 June is a non-working day this year. This is also the deadline for companies to declare corporate income tax (Article 92 of the Corporate Income Tax Act), tax on expenses, tax on the income of state budget-funded enterprises, and tax on the activity of operating ships. The deadline for payment of these taxes is 1 July, 2024.

NRA advises taxpayers to use the revenue agency's electronic services, accessible by PIC or electronic signature to save time and visits to revenue agency offices and post offices.

Further information on the tax and social security requirements is available on the website of the revenue agency nap.bg and on the telephone numbers of the NRA Information Centre: 02/9859 6801 or 0700 18 700.