Bulgarian tax-insurance calendar, quarterly current year

September

till 10^th September

Corporate Income Tax

Declaration of the bets made and the tax by organizers of gambling games and by operators of a telephone or other electronic communication service for gambling games held in the previous month, in which the bet for participation is through the price of a telephone or other electronic communication service. Payment of this tax by telephone or other electronic communication service operators.

till 14^th September

Value Added Tax Act

1. Submission of a VAT return, along with accounting registers and payment of the VAT due for the tax period – the month of August.

2. Submission of a VIES-declaration by a registered person who has made intra-community supplies, supplies as an intermediary in a tripartite operation (with the exception of an advance payment received (in whole or in part) from an intermediary in a tripartite operation) or supplies of services under Art. 21, para. 2 of VAT (including the received advance payments), with a place of performance in the territory of another member state for the tax period – the month of August.

 

Law on the Statistics of the Intra-Union Trade in Goods

Submitting Intrastat declarations for intra-Union import / intra-Union export, according to Art. 11, para. 1 of ZSVTS – for the reference period August 2024.

 

till 15^th September

Corporate Income Tax

Payment of the monthly advance payments for September for the corporate tax under the CITA.

 

till 25^th September

Personal Income Tax Act

1. Payment by the employer of the advance tax withheld in the month of August for income from employment relationships.

2. Payment by the employer of the advance tax determined in accordance with Art. 42, para. 6 of the Personal Income Tax on the gross amount of the amount of partial payments under employment relationships made in the month of August, when the full amount of employment income charged by the employer for that month has not been paid by September 25.

3. Contribution by state-owned enterprises under Art. 163, para. 1 of the Law on Forests of the alternative tax withheld in the month of August for income from collecting wild mushrooms and fruits.

till 30^th September

Corporate Income Tax

Possibility of a one-time submission of a new annual return for correction of the tax financial result and tax liability for the previous year for which an annual tax return was submitted and the statutory deadline for its submission has expired.