Quick Answer: Annual Tax Returns for Companies in Bulgaria
All companies registered in Bulgaria must file an Annual Corporate Income Tax Return by 30 June of the following year, regardless of whether the company was active, dormant, or in liquidation. The return is filed electronically with the National Revenue Agency and is based on the company’s annual financial statements.
Introduction
As a company operating in Bulgaria, you are required to file an Annual Corporate Income Tax Return. Corporate income tax in Bulgaria is governed by the Corporate Income Tax Act (CITA), which establishes the 10% tax rate, tax base adjustments, and reporting framework applicable to companies.
This return provides the Bulgarian National Revenue Agency (NRA) with a snapshot of your company’s financial results and corporate tax liabilities for the year.
While the process may seem formal or daunting, understanding your obligations, deadlines, and filing requirements can significantly reduce compliance risks and avoid penalties.
Key Obligations for Companies
1. Annual Tax Return (ATR)
The Annual Tax Return (ATR) must be filed by 30 June of the year following the relevant financial year.
It includes information on:
- taxable income and tax adjustments,
- corporate income tax due,
- advance tax payments made during the year.
2. Annual Financial Statements
Companies are required to prepare annual financial statements in accordance with:
- Bulgarian accounting legislation, or
- International Financial Reporting Standards (IFRS), where applicable.
These statements form the basis for calculating taxable profit and must align with the figures reported in the tax return.
3. Advance Corporate Tax Payments
Depending on the company’s size and expected profitability, advance corporate income tax payments may be required during the year.
Any remaining tax liability must be settled by 30 June, together with the submission of the Annual Tax Return.
4. Electronic Filing Requirement
The National Revenue Agency requires electronic filing of the Annual Tax Return through its online portal. Submission requires a qualified electronic signature (QES).
Dormant Companies, Suspended Activity, and Liquidation
Even if a company has suspended its activity or remained dormant, it is still required to file an Annual Tax Return.
The same applies to companies undergoing liquidation, which must continue filing tax returns until the liquidation process is formally completed.
For more details, see:
Dormant Companies in Bulgaria: Guide
Key Takeaways for Companies
- Corporate income tax rate: 10%
- Filing deadline: 30 June of the following year
- Filing method: Electronic submission via the NRA portal
- Filing obligation: Applies even to dormant or inactive companies
Depending on the nature of the business, companies may also benefit from tax incentives or exemptions under Bulgarian tax law.
Cross-Border Income and Double Taxation
If your company receives income from abroad, pays withholding tax in another country, or has foreign shareholders, Double Taxation Treaties (DTTs) may affect how that income is taxed in Bulgaria.
Treaties do not eliminate tax automatically but may limit taxing rights or allow foreign tax credits to avoid double taxation.
For a practical explanation, see our guide:
Double Tax Treaty Bulgaria: How It Works
Need Assistance with Your Annual Tax Return?
At Aidos, we specialise in bookkeeping and accounting services for Bulgarian companies, including the preparation and filing of Annual Corporate Income Tax Returns.
We help ensure:
- compliance with Bulgarian tax legislation,
- accurate financial reporting,
- timely submission to the National Revenue Agency.
If you also need support with personal tax matters, see:
Personal Annual Tax Returns in Bulgaria
👉 Contact us through our contact form to learn how we can support your business.
FAQs: Annual Tax Returns for Companies in Bulgaria
1. What is the deadline for filing an annual tax return in Bulgaria?
The deadline is 30 June of the year following the relevant financial year.
2. What documents are required to file the annual tax return?
Companies must prepare annual financial statements under Bulgarian accounting standards or IFRS, which support the figures reported in the tax return.
3. How is the annual tax return filed?
The return must be filed electronically via the NRA portal using a qualified electronic signature.
4. Does a dormant company need to file an annual tax return?
Yes. Dormant and inactive companies are still required to file annual tax returns.
5. What is the corporate income tax rate in Bulgaria?
The standard corporate income tax rate is 10%.
6. Are tax incentives available for companies in Bulgaria?
Yes. Depending on the company’s activities and circumstances, certain tax incentives or exemptions may apply. Professional advice is recommended.
Disclaimer
Corporate tax obligations and filing requirements depend on the company’s specific circumstances. Failure to file or incorrect reporting may result in penalties and interest. This article provides general information and should not be considered formal tax advice.
Last reviewed and updated: January 2026