Ateya-M

Preparation and Submission of Tax Declarations

 

Cryptocurrencies, Stocks and Bonds, other Financial Assets

  • Income from mining, buying, selling or betting with cryptocurrencies;
  • Shares and company shares;
  • Income from trading on regulated markets para. 152 para. 1 and para. 2 of the Law on Markets in Financial Instruments (MFMI);
  • Declaration under Art. 50 of the VAT for taxes due and attachments to it;
  • Declaration of rental income in Bulgaria and abroad;

Declaration under art.92 para 1 of CITA

  Declaration under Art. 92, para. 1 of the Corporate Income Tax Act is submitted within the period from March 1 to June 30 of the following year. The declaration is submitted only electronically with a qualified electronic signature /KEP/.

Individuals PITA return under art.50

   Individuals obliged to file a PIT return under art. 50 PITA within the timeframe 1 March – 30 April of the year, following the year of receipt of the income. The same deadline applies for the payment of the outstanding tax due.

Declaration PITA return to Commercial Register

  The persons, carrying out economic activities as traders in the sense of the Commercial Law, including sole traders, as well as individuals registered as farmers, are obliged to file a PIT return under art. 50 PITA within the timeframe 1 March – 30 June of the year, following the year of receipt of the income.