Having the understanding that for 2020 — post offices, delivery services, banks, etc.
are required to report data on any funds received by individuals, many people have thought for the first time about the need to file income declarations with the National Revenue Agency (NAP), so as not to suddenly find themselves in the kind of trouble that people in other EU countries have long been dealing with. Financial control in Bulgaria has also moved forward.
As of 11 January 2021, individuals in Bulgaria may file tax declarations online or at NAP offices. The declaration must be filed by 5 May, since in 2021 30 April is a non-working day because of the Easter holidays. Those who file their declaration by 31 March inclusive receive a 5% discount when paying income tax.
In early March, pre-filled income declarations for individuals will be available on the NAP electronic services portal. Users who have a personal identification code (PIK) or an electronic signature can make use of the information already entered into the declaration about the income they received (employment relationships, civil contracts and fees, subsidies for agricultural producers, income from renting out property to legal entities). A PIK can be obtained completely free of charge at the territorial tax office upon application.
Persons carrying out commercial activity, sole traders and farmers who have chosen this method of taxation file their declarations from 1 March to 30 June. This is the period within which companies must declare corporate tax (Art. 92 of the Corporate Income Taxation Act), tax on expenses, tax on the profit of budget enterprises and tax on the operation of water transport. The deadline for paying these taxes is 30 June.
The staff of Bulgarian Expert are ready to help you prepare and file documents with the tax authorities. Correct and timely completion of declarations by professionals is a guarantee that there will be no fines from NAP.
Social security contributions and taxes: what changes in 2021
Did not find the answer here? Write to us — we will look at your case and tell you what comes next.
Mon–Fri 9:00–17:30 (EET)
Ask a question
NewsBulgaria is stepping up the practice of refusing and revoking long-term residence permits for foreign nationals who obtained their status on the basis of activity as trade representatives.
NewsIn 2026, a pan-European digital wallet — the European Digital Identity Wallet (EUDI Wallet) — will appear in the countries of the European Union. This mobile app will allow EU citizens and residents to store documents, confirm their identity online and offline and sign legally binding documents — free of charge and with recognition across the entire Union.
NewsFrom 1 January 2026 the euro becomes the official currency in the Republic of Bulgaria.
This article describes the general procedure. Your situation almost always has specifics — tell us about it and we will point out the shortest route.
Book a consultation