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Tax Returns For Bulgarian Businesses

Companies, which have not been active, need to file a tax declaration to be levied with corporate tax before 31st March this year.


Companies which want to declare a nil return need to fill the form 1010a, in which they will declare that they had no activity during the past year and they have not registered any income or expenses according to the accounting standards.

There is no need for an annual financial report to be applied to this declaration. There are three ways one can file the declaration:

In person at the office of the National Revenue Agency.

At the office where the company has been registered.

Or via mail, with advice of delivery or online using electronic signature.


The deadline for filing the tax return, according to the Corporate Income Tax Law, is 31st of March.

This is the deadline both for companies, which owe taxes and for those, which have not had any activity.

31st of March is also the deadline for paying the due corporate tax after deducting the advance payments.

Companies, which submit their declarations online, receive 1% discount from the due annual corporate tax (but not more that 1000 BGN). The payment itself could be carried out in any bank office by filing paying-in slip for payment to the budget. Another option to pay is via postal order or online.

Not submitting tax declaration is fined with a minimum of 500 BGN fee for the company and 200 BGN fee for the manager, in total 700 BGN.