Tax and Reporting Deadlines for Bulgarian Companies (2026)

Tax and Reporting Deadlines for Bulgarian Companies (2026)

When the company is registered, a lot of founders relax and think the hard part is done. In a way it is. But from this day the company also has a calendar of deadlines, and it is there even when there is no activity. The deadlines are not difficult, and your accountant does most of the work. Still, it's good to know what is coming and when, so nothing surprises you and you send your documents on time. In this article we go through the main deadlines for an EOOD or OOD during the year.

Every month

Most of the regular work is monthly, and it depends on two things: if your company is VAT registered, and if it has employees or pays a salary to the manager.
If the company is VAT registered, the VAT return is due by the 14th of the next month, together with the sales and purchase ledgers. Any VAT to pay is due on the same day. The return is filed also in months with no sales. We explain when a company needs VAT in our article about VAT registration.
If the company pays salaries, the social contributions and the income tax from the salaries are declared and paid by the 25th of the next month. This includes a salary you pay to yourself as a manager. New employment contracts are reported to the tax office within 3 days after signing, before the person starts working.
If the company has none of this, the month is quiet. But your accountant still needs your invoices and bank statements every month to keep the books in order. From our experience, the best habit is simple: send all documents in the first days of the month, not on the deadline day.

Every quarter

Two things can come up every three months.
The first is advance corporate tax. New companies and smaller companies usually don't need to pay it. Bigger companies pay advances during the year, quarterly or monthly, depending on their revenue in earlier years, and then settle the difference with the annual return. Your accountant will tell you if this applies to you.
The second is dividend tax. When the company pays a dividend, it holds back the 5% tax and pays it to the state. The declaration and payment are due by the end of the month after the quarter when the dividend was decided. For example, a dividend decided in May is declared by the end of July.

During the year, month by month

March: the window for the annual corporate tax return opens on 1 March.
30 April: the deadline for the personal tax return of individuals. This is not for the company, but if you live in Bulgaria and have income as a person, for example a dividend or rent, this is your own deadline. 30 April is also the last day to pay the yearly property tax and vehicle tax with a 5% discount, if the company owns a car or property.
30 June: the most important date of the year. The annual corporate tax return for the previous year is filed, and the 10% tax is paid by this day. Together with it goes a statistical report for the National Statistical Institute. And if your company had no activity at all in the previous year, this is also the deadline for the declaration of no activity in the Commercial Register.
30 September: the annual financial statements are published in the Commercial Register. This is public, everybody can see them. It's a step that founders forget easily, because it's months after the tax return, and missing it means a fine for the company and also for the manager personally.
31 October: the second half of property and vehicle tax, if you didn't pay everything in April.

Things without a fixed date

Some obligations come only when something changes.
If the owner, the manager, the address or the business activity changes, this is registered in the Commercial Register. Changes of the real owner of the company (the beneficial owner) must be declared within 7 days.
If your turnover goes over the VAT threshold during the year, there is a short deadline to register. The details are in our VAT article, but the short version is that you should know your turnover during the year, not only in December.
If you hire your first employee, there are some first-time steps, like a contract with an occupational health service. Your accountant or HR person will help with this.

Special for 2026: the euro change

Bulgaria uses the euro since 1 January 2026. Companies registered before that have their capital in leva, and they need to change it to euro and update their documents in the Commercial Register by 31 December 2026. If your company was registered before 2026 and this is not done yet, now is the time. Companies registered in 2026 already have the capital in euro, so for them there is nothing to do.

What happens if you miss a deadline?

Usually a fine, and interest on taxes paid late. The amounts are not huge for one mistake, but they add up, and some fines go to the manager personally and not only to the company. A missed deadline also looks bad later, for example when a bank reviews the company. In our experience, almost all late filings happen for one reason: the documents came to the accountant too late.

In short

A small Bulgarian company has a few monthly tasks, depending on VAT and salaries, and three big dates in the year: 30 June for the tax return, 30 September for the financial statements, and 30 April for some local taxes and your personal return. None of this is complicated if someone keeps an eye on it.
If you are still at the start, read our overview of starting a company in Bulgaria. And if you want an accountant who follows these deadlines for you and explains things in English, write us. This is part of what we do every month for our clients.