Reference · 2026
Every filing deadline a Bulgarian company has to hit in 2026
The complete compliance calendar for an EOOD or OOD: monthly VAT and payroll filings, quarterly returns, the 30 April corporate tax return, the 30 September publication of annual accounts, what happens when you miss a date, and the shorter list a dormant company still has to follow.
- Tax return
- 30 April
- Annual accounts
- 30 Sept
- VAT return
- 14th monthly
Monthly deadlines
These repeat every month for as long as the obligation exists, whether or not there were transactions.
| Deadline | Filing | Who it applies to |
|---|---|---|
| 14th of each month | VAT return, sales and purchase ledgers, VIES statementFiled electronically for the previous month, with any VAT due paid by the same date. EU B2B sales and services also go into the VIES recapitulative statement on the same deadline. | VAT-registered companies |
| 14th of each month | Intrastat declarationOnly applies once your intra-EU arrivals or dispatches of physical goods pass the annual threshold. Pure service businesses never file it. | Companies over the goods threshold |
| 25th of each month | Declaration 1 and Declaration 6Per-person insurance data and the employer totals for the previous month. Social security and withheld income tax are paid by the same date. | Any company with employees or an insured manager |
| Last day of the month | OSS/IOSS bookkeeping updatesOSS returns are quarterly, but the underlying ledgers have to be reconciled monthly or the quarterly filing becomes guesswork. | Distance sellers |
Quarterly deadlines
| Deadline | Filing | Who it applies to |
|---|---|---|
| 30 April, 31 July, 31 October, 31 January | OSS return and paymentCovers B2C sales into other EU member states, filed for the preceding calendar quarter. | Companies registered for the One Stop Shop |
| End of the month after each quarter | Advance corporate tax instalmentCompanies with net revenue above the statutory threshold in the prior year make quarterly advance corporate tax payments. Small and new companies are outside the regime and simply pay once with the annual return. | Companies over the turnover threshold for advance payments |
| Quarterly | Withholding tax returnFiled for the quarter in which the payment was made, with the 5% dividend withholding or the reduced treaty rate paid at the same time. | Companies paying dividends, interest or royalties abroad |
Annual deadlines
The two dates that matter most are 30 April for the tax return and 30 September for publishing accounts in the Commercial Register.
| Deadline | Filing | Who it applies to |
|---|---|---|
| 31 January | Declaration of advance tax instalmentsDeclares the estimated tax base for the coming year, which sets the instalment amounts. | Companies inside the advance payment regime |
| 30 April | Annual corporate income tax returnThe 10% corporate tax return for the previous financial year, with the balance of tax paid by the same date. Dormant companies are exempt from filing this return where they had no activity at all during the year. | Every Bulgarian company |
| 30 April | Payroll year-end reconciliationThe employer reconciles income tax withheld across the year and issues employees their income statements. | Employers |
| 30 September | Annual financial statements at the Commercial RegisterThe balance sheet, income statement and accompanying documents are published in the public company file. Dormant companies file a short declaration of no activity instead of full statements. | Every Bulgarian company, including dormant ones |
| 30 June | Statistical report to the National Statistical InstituteSubmitted together with the annual return in practice; your accountant files both from the same data set. | Companies with activity |
What late filing actually costs
- Late corporate tax return: a fine on the company plus a separate fine on the manager personally, with interest running on unpaid tax from 1 May.
- Failure to publish annual financial statements by 30 September: a fine on the company and on the manager, repeatable for each year missed. The Register also flags the file publicly, which banks and counterparties can see.
- Late or missing VAT return: a fine per return, plus interest on the VAT owed. Repeated failures are grounds for deregistration.
- Employment contract not registered before the first working day: one of the heaviest penalties in Bulgarian labour law, assessed per employee.
- Late Declaration 1 or 6: a fine per declaration, which stacks quickly when several months are missed.
If your company is dormant
- No corporate tax return is required for a year with genuinely zero activity, but the declaration of no activity at the Commercial Register by 30 September is still mandatory.
- A dormant company with a manager who performs no management activity and takes no pay does not accrue social security, but the moment any activity happens the insurance obligation restarts.
- Keep the registered address contactable. Notices from the NRA are considered served even if nobody reads them.
- Bank accounts left unused for long periods are closed by Bulgarian banks, and reopening one after a dormant stretch is harder than opening it in the first place.
- Expect roughly BGN 60-120 a month, or a fixed annual fee, to keep a dormant company compliant.
Frequently asked questions
What is the deadline for filing annual accounts in Bulgaria?
The annual corporate income tax return is due by 30 April, and the annual financial statements must be published in the Commercial Register by 30 September of the following year. Both deadlines apply to the previous calendar year.
Does a dormant Bulgarian company still have to file?
Yes. A company with no activity is exempt from the corporate tax return, but it must still file a declaration of no activity in the Commercial Register by 30 September. Missing it triggers fines on both the company and the manager.
What happens if I miss the 30 September publication deadline?
The company and the manager each receive a fine, and the penalty can be repeated for each year missed. The unfiled year is visible in the public company file, which affects bank reviews and due diligence by counterparties.
How often does a Bulgarian company file VAT?
Monthly, by the 14th, once it is VAT registered. There is no quarterly VAT regime in Bulgaria, so every registered company files twelve returns a year even in months with no transactions.
Do I need to pay corporate tax in instalments?
Only if your prior-year net revenue exceeded the statutory threshold. New and small companies pay the 10% corporate tax in a single payment with the annual return by 30 April.
Can my accountant file everything without me being in Bulgaria?
Yes. With an electronic signature and a power of attorney, all monthly, quarterly and annual filings are submitted remotely. Non-resident owners rarely need to be physically present after incorporation.
Want these dates handled for you?
We take over the full calendar for non-resident owned companies, from monthly VAT to publishing the annual accounts, on a fixed fee agreed up front.
Related references
- Bookkeeping and accounting fees - what compliance costs per month by company profile.
- Payroll and employer costs - the contribution rates behind the monthly declarations.
- Bulgaria tax facts 2026 - the headline rates in one citable page.
- VAT registration in Bulgaria - when the monthly VAT cycle starts applying to you.
- Business bank account - the account tax and contributions are paid from.