Bulgaria · Guide
A Bulgarian EOOD has few filings, but they are fixed and fined. A company with no VAT and no staff has three deadlines a year. One that is VAT registered and pays salaries has around thirty.
This guide lists them by frequency, says which apply to which company, and gives the fines advisers report for missing them.
Which deadlines apply to your company
| Company profile | Monthly | Yearly |
|---|---|---|
| Dormant, no activity | None | One declaration of inactivity, the first year only |
| Active, no VAT, no salary | None | Tax return, statistical report, accounts |
| Active, salaried manager | Payroll on the 25th | Same, plus the 30 April reconciliation |
| VAT registered with staff | VAT on the 14th, payroll on the 25th | All of the above |
Every month
- 14th: VAT return for the previous month, with sales and purchase ledgers, for VAT-registered companies. A nil return is still required.
- 15th: advance corporate tax, for companies with prior turnover above about EUR 1,533,876.
- 25th: payroll declarations and contributions for employees and a manager insured through the company.
Every quarter
- Advance corporate tax for mid-sized companies: 15 April, 15 July and 1 December.
- Dividend tax declaration at the end of the month after each quarter in which dividends were paid.
Cost comparison
Is there a cheaper jurisdiction for you?Three questions, then the jurisdictions where your company would cost less, and by how much.
Every year
- 1 Mar to 15 AprAdvance tax declared, if due
- 31 MarFile and pay early for a 5% discount
- 30 AprPersonal returns and self-insured reconciliation
- 30 JunCorporate tax return, statistical report, inactivity declaration
- 30 SepAnnual accounts in the Commercial Register
- 15 NovLast change to advance payments
| Deadline | Filing | With |
|---|---|---|
| 30 April | Personal tax return, if the owner has Bulgarian personal income | Revenue agency |
| 30 June | Corporate tax return and payment of the balance | Revenue agency |
| 30 June | Annual activity report for statistics | With the tax return |
| 30 June | Declaration of inactivity, first dormant year only | Commercial Register |
| 30 June | Transfer pricing local file, if required | Kept, not filed |
| 30 September | Annual financial statements | Commercial Register, no state fee |
VAT registration
- Mandatory threshold: EUR 51,130 of taxable turnover in Bulgaria within the calendar year.
- Deadline: apply within seven days of crossing it.
- Voluntary registration is possible earlier, for example to recover input VAT.
- EU services: a company buying or selling services across the EU may need a VAT number regardless of turnover; check with the accountant from day one.
The audit question
A small company needs a statutory audit only if it exceeds two of three criteria at year end:
| Criterion | Threshold |
|---|---|
| Balance sheet total | EUR 2,045,167.52 |
| Net revenue | EUR 4,090,335.05 |
| Average staff | 50 |
Most founders' EOODs never reach them.
What missing a deadline costs
- Annual accounts: the manager risks EUR 102 to 1,534, and the company 0.1% to 0.5% of its revenue, at least EUR 102. The registry sends the list of late filers to the revenue agency by 31 October.
- Repeat offences double most ranges.
- Late tax carries interest at the base rate plus 10 points a year.
The bottom line
A Bulgarian EOOD without VAT or staff files three things a year: the tax return and statistical report by 30 June, and its accounts by 30 September, free of charge. VAT and payroll add monthly returns on the 14th and 25th. A dormant company files one inactivity declaration, once. A Bulgarian accountant with an electronic signature keeps the calendar.
corpsec registers the company and provides the registered address; ongoing filings are made by your accountant. See the Bulgaria formation service, or read what the company costs each year.
Frequently asked questions
When must a Bulgarian company file its annual accounts?
By 30 September of the following year, in the Commercial Register. Since 2022 there is no state fee for the filing, online or on paper.
When is the Bulgarian corporate tax return due?
Between 1 March and 30 June of the following year, together with the annual statistical report. Filing and paying by 31 March earns a 5% discount, capped at EUR 511.
What does a dormant Bulgarian EOOD have to file?
A declaration of inactivity by 30 June for its first year without activity. Later dormant years need no new declaration; ask your accountant which tax filings still apply.
When does a Bulgarian company have to register for VAT?
Within seven days of its taxable turnover in Bulgaria exceeding EUR 51,130 in the calendar year. Voluntary registration is possible earlier.
Does a small Bulgarian company need an audit?
Only if it exceeds two of three criteria: a balance sheet of EUR 2,045,167.52, net revenue of EUR 4,090,335.05, or 50 employees on average.
What is the fine for filing Bulgarian accounts late?
Advisers report EUR 102 to 1,534 for the manager and 0.1% to 0.5% of revenue for the company, with a minimum of EUR 102, doubled for repeat offences.
Sources
- Innovires, Filing annual financial statements in Bulgaria (2026): 30 September deadline under Article 38(1)(1) of the Accountancy Act, declaration of inactivity, audit thresholds in euro, fines under Article 74
- Innovires, Filing annual financial statements in the Commercial Register (Bulgarian): no state fee, electronic or paper, under Article 12(3) of the Commercial Register Act since 1 January 2022
- Innovires, Bulgaria EOOD tax calendar 2026: VAT returns on the 14th, social security declarations on the 25th, advance payments, the 30 June return, the EUR 51,130 VAT threshold and penalties
- Deloitte, Bulgaria Highlights 2026: corporate tax return and final payment between 1 March and 30 June, advance payments, transfer pricing documentation by 30 June
Read on 26 October 2026: Deloitte's Bulgaria Highlights 2026, the Registry Agency's tariff of state fees (January 2026) and Innovires' guides on financial statements and the 2026 tax calendar. The Accountancy Act, VAT Act and Commercial Register Act on lex.bg could not be opened on the day of writing; article numbers are those cited by advisers. Penalty ranges are reported by advisers and converted from lev at 1.95583. Sources differ on whether the self-insured manager's Form 6 is monthly or annual; we show monthly declarations for payroll and an annual reconciliation by 30 April. Some guides still place the annual accounts on 31 March or 30 June; the Accountancy Act sets 30 September for limited companies. This is not legal or tax advice.