Running a company in Bulgaria is tax-friendly— but deadlines are strict.

Here’s a clear overview of the key filing and payment dates Bulgarian companies should track during 2026.
Most common recurring deadlines:

14th of every month: VAT return + VAT ledgers + (if applicable) VIES for the previous month.
25th of every month: Payroll cycle deadline (monthly employee tax + key payroll reporting).

Big annual dates:

30 June 2026: Corporate Income Tax annual return window closes (for FY 2025) + Annual Activity Report (where applicable).
30 June 2026: NSI filing for separate annual financial statements (where applicable).
30 September 2026: Publish annual financial statements in the Commercial Register (for FY 2025).

1. Monthly deadlines (most companies)

VAT-registered companies: by the 14th

Bulgaria’s VAT compliance is monthly for registered businesses. The VAT return and supporting documents are generally submitted by the 14th of the following month.

If you have intra-EU transactions, don’t treat VIES as “optional admin”—it’s part of the monthly discipline.

Payroll month-end: aim for the 25th

For companies with employees (or management contracts), a major is the 25th of the following month:

Employers must withhold and pay advance PIT for employees monthly, due by the 25th (following the month of payment).
Monthly payroll reporting (incl. Declaration Form 1 and key reporting deadlines under the payroll reporting ordinance) is also built around the 25th.

2. “If applicable” monthly/periodic deadlines (often missed)
Intrastat (EU goods movement reporting)

If you exceed Intrastat thresholds or have an obligation during the year:

Standard monthly Intrastat declarations: by the 14th of the following month
First Intrastat declaration when a new current obligation arises: by the 20th of the following month

3. Withholding taxes: Quarterly base

If your company distributes dividends or makes certain payments that trigger withholding tax, the payment timing is typically tied to the quarter:

For example, withholding tax on dividends and certain non-resident income is generally remitted by the end of the month following the quarter in which the taxable event occurs.

Attention point: Dividend decisions often happen after year-end closing—build the tax timing into your shareholder paperwork from the start.

4. Annual deadlines in 2026 (for FY 2025)

Corporate Income Tax: filing window closes 30 June 2026

For most companies, the annual corporate tax return is submitted by 30 June of the following year (so FY 2025 obligations fall in 2026). Also, any balance between annual corporate tax and advance payments is generally settled by the deadline for the annual return.

Financial statements: NSI vs Commercial Register

For many companies, the annual reporting has two separate deadlines:

National Statistical Institute: separate annual financial statements typically by 30 June
Commercial Register publication: annual financial statements typically by 30 September

A very good practice is to use the NRA calendar as your “single source of monthly truth”. Bulgaria’s National Revenue Agency (NRA) maintains a Tax & Insurance Calendar listing deadlines across taxes and contributions—use it to confirm the exact obligations relevant to your company each month.

If you want a 2026 compliance calendar to be made for your company, you may contact us. At Zara Consult, we can help you set up a clear, customized deadline tracker (VAT/payroll/CIT/financial statements/withholding) and handle filings end-to-end—so nothing is left to memory or last-minute rush.