Bulgarian tax-insurance calendar 2025

Corporate Income Tax

by the 10th of each month  -> Filing a declaration under the CITA for the tax on gambling activities from lotteries, raffles and numerical lottery games Bingo and Keno!

by the 15th of the months from April to December inclusive  -> Payment of monthly advance payments under the CIP Act.

until April 15, July 15, October 15 

1. Payment of quarterly advance payments for the past quarter.

2. Payment of alternative tax under Art. 226, Art. 234 and Art. 241 of the CITA on income from auxiliary and ancillary activities within the meaning of the Gambling Act, accrued in the previous month.

3. Payment of tax on expenses under the CITA for the previous month: representative expenses related to the activity; social expenses provided in kind; expenses related to the operation of vehicles, when they are used for management activities.

until March 30th  ->  Filing an annual tax return and paying the annual corporate tax due for the previous year.

until January 31 -> Declaration and payment of withholding taxes under the Income Tax Act for the fourth quarter of the previous year.

by April 30th  -> Declare and pay withholding taxes under the Income Tax Act for the first quarter.

By July 31st  -> Declare and pay withholding taxes under the Income Tax Act for the second quarter.

By October 31st ->  Declare and pay withholding taxes under the Income Tax Act for the third quarter.

Value Added Tax Act

14th of each month 

1. Submission of a VAT return, together with accounting registers and magnetic media and payment of the VAT due for the previous month.

2. Submission of a VIES return by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction or supplies of services under Article 21, paragraph 2 of the VAT Act /including advance payments received/, with a place of performance on the territory of another Member State for the tax period – the previous month.

3. Submission of a declaration for intra-Community supply or intra-Community acquisition of a new vehicle by persons not registered under the VAT Act and payment of the tax.

January 20, April 20, July 20, October 20

2. A registered person under Art. 154 or Art. 156 of the VAT Act submits a return-declaration for supplies of telecommunications services, radio and television broadcasting services or services provided electronically, for which the recipients are non-taxable persons who are established, have a permanent address or usually reside in the territory of a Member State for the previous calendar quarter and pays the tax due.

Peronal Income Tax

by January 10  -> Issuance by employers and provision to workers/employees of an official note for income from employment relationships under Art. 45, para. 2, items 1, 2 and 3 of the Personal Income Tax Act (form No. 2) for taxable income acquired during the year and for tax withheld during the year for income from employment relationships within the meaning of § 1, item 26, b. “i” of the Personal Income Tax Act, as well as when the employers are not employers under the main employment relationship of the persons as of December 31 of the previous year.

by the 25th of each month -> Payment by the employer of the advance tax withheld in the previous month for income from employment relationships. Payment by the employer or assignor of the advance tax withheld in the previous month for income from employment relationships and for income from other business activities under Article 29 of the Personal Income Tax Act.

by April 15

1. Issuance of official notes under Art. 45, para. 4 and 7 of the Personal Income Tax Act (form 3 and 4) for income paid in the previous year from other business activities, from rent and other pecuniary transfer for the use of rights or property and other income under Art. 35 of the Personal Income Tax Act, if the person has not requested their issuance before this date.

2. Declaration and payment of final taxes under Chapter Six of the Personal Income Tax Act for the first quarter of the current calendar year by the person who acquired the income.

3. Payment of advance tax for the first quarter of the current calendar year by persons who acquired income from business activities under Art. 29 of the Personal Income Tax Act and from rent or other pecuniary transfer for the use of rights or property, when the payer of the income is not obliged to withhold and pay the tax.

by April 30

1. Declaration by the income payer of the final taxes for accrued/paid income under Chapter Six of the Personal Income Tax Act.

2. Submission of the Report under Art. 73 of the Personal Income Tax Act for income paid to individuals in the previous calendar year. Submission of the annual tax return under Art. 50 of the Personal Income Tax Act for income acquired by individuals in the previous calendar year and payment of the tax due under the declaration.

3. Submission of the Report under Art. 73 of the Personal Income Tax Act for income paid to individuals in the previous calendar year.

Labor Code

Deadlines for payment of local and municipal taxes, patent tax,

                                   and fees under the Local Taxes and Fees Act – MPS, car, housing, property!

by January 31st -> Payment of the final annual /patent/ tax for the first quarter. Persons who have paid the full amount of the final annual /patent/ tax

by January 31st  -> shall benefit from a 5 percent discount

by February 25th -> Submission of a declaration under Art. 14, para. 1 ZMDT by enterprises upon change of the reporting value of real estate, which occurred as of December 31 of the previous year

by April 30 -> Payment of the final annual /patent/ tax for the second quarter Payment of the tax on real estate (dwellings, apartments, plots) and vehicles (cars, MPV) for the entire year with a discount of 5 percent

by June 30 -> Payment of the first installment /in the amount of 1/2/ of the real estate tax and the first installment of the tax on vehicles (cars, MPV) for the current year

by July 31 -> Payment of the final annual /patent/ tax for the third quarter

by October 30 ->  Payment of the second installment /in the amount of 1/2/ of the real estate tax and the second installment of the tax on vehicles (cars, MPV) for the current year; October 31 Payment of the final annual /patent/ tax for the fourth quarter December 31 Submission of a declaration for exemption from the fee for garbage collection and disposal for properties that will not be used in the following year, provided that such grounds and procedure are provided for in the ordinance under Article 9 of the Municipal Council’s Municipal Tax and Disposal Act

by October 31 -> Payment of the final annual /patent/ tax for the fourth quarter

by December 31 -> Submission of a declaration for exemption from the fee for garbage collection and disposal for properties that will not be used in the following year, provided that such grounds and procedure are provided for in the ordinance under Article 9 of the Municipal Council’s Municipal Tax and Disposal Act