Tax Calendar 2025 Accountant Plovdiv Tax Accounting Payroll

Until January 10th

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. (CITA)

Until January 14th

VAT

Submitting a VAT statement, along with reporting registers and submitting the VAT due for the tax period – December of the previous year.
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 the 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 December of the previous year. The registered person who, during the tax period – December of the previous year, sends or transports goods from the territory of the country to the territory of another member state under the regime of storage of goods until requested and/or when a change occurs during this period, including replacement of the person according to Art. 15a, para. 2, item 3 of the VAT , complete section “D” of the VIES declaration.

Note: A registered person who, during the tax period – December of the previous year, made intra -community supplies, the recipients of which are taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a tripartite operation, where the recipients are taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, submits a VIES declaration. A registered person who transfers goods forming part of his business assets from the territory of the country to the territory of Northern Ireland under the regime of storage of goods on demand and/or when a change occurs during this period, including replacement of the person under Art. 15a, para. 2, item 3 of the VAT, complete section “D” of the VIES-declaration.

Legal Alert Inter Community Commodity Trade Statistics Act

Submission of Intrastat declarations for intra-Union imports / intra-Union exports, according to Art. 11, para. 1 of ZSVTS – for the reference period of July 2024.

Until January 15th

CITA
Declaration and payment of the tax for the fourth quarter of the previous year on the gambling activity of games with slot machines and games in a gaming casino.

Ordinance No. H-18 of 13.12.2006
1. Submission of data by a manufacturer/importer of fiscal devices for calculated fiscal memories in the month of December of the previous year.

2. Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activities on the ESFPs produced by them, who underwent training and received a service key in the month of December of the previous year.

3. Submission of data from a fiscal device service company about the fiscal device registration certificates issued, for the interruption and start of service, as well as for received notifications of loss, damage or destruction of the fiscal device registration certificate in the month of December on the previous year.

4. Submission to the National Revenue Agency of a standardized audit file by persons registering and reporting sales with a document under Art. 52o of Ordinance No. H-18, containing information about the orders made in the electronic store, according to which goods/services were delivered in the month of December of the previous year.

Until January 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submission of Intrastat declarations for intra -Union imports (arrivals)/ intra -Union exports (dispatches) , according to Art. 11 para. 2 of (LAICCTSA) for the newly registered Intrastat operators with an incurred current obligation with a first reference period of December 2024.

Until January 25th

1. Payment by the employer of the advance tax withheld in December of the previous year for income from employment relationships. (PITA)

Payment of social security contributions and additional mandatory pension insurance:

for persons under Art. 4, para. 1 of the Social Security Code , on the gross monthly remuneration received, including accrued and unpaid, or on the unaccrued remuneration, which refers to work performed in December 2024.

for the persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid after December 25, 2024, relating to work performed in November 2024.

for persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid in December 2024, relating to work performed before November 2024.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in December 2024, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in December 2024.

for persons who were reinstated to work in December 2024 in accordance with the procedure specified in special laws.

for persons whose dismissal from work was declared illegal by an act that entered into force in December 2024.

for employed persons, who are entitled to compensation in December 2024 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in December 2024 .

for self-insured persons for the monthly insurance contributions due in advance for the month of December 2024.

for the benefits of persons registered as practicing a liberal profession and/or craft activity and of registered farmers and tobacco producers , when, with their consent, they participate in their work activity for the month of December 2024 .

for persons working without employment relationships for the wages paid in December 2024, on which social security contributions are due.

for seafarers , for work performed in December 2024

for persons engaged in the collection of wild mushrooms and fruits in January 2025.

for those working abroad under employment or service relationships with a Bulgarian insurer, who are subject to mandatory insurance under Bulgarian legislation, insurance contributions relating to the month of December 2024.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of December 2024.

for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of December 2024.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of December 2024.

Payment of insurance contributions for mandatory health insurance:

for persons under Art. 4, para. 1 of the Social Security Code, on accrued but unpaid remuneration or on remuneration not accrued in December, which relate to work performed in December 202 4 .

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after December 25, 2024, relating to work performed in November 2024.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in December 2024, relating to work performed before November 2024.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in December 2024, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in December 2024 who were not subject to insurance on any other grounds.

for persons who in December 2024 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of December 2024 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in December 2024, on which health insurance contributions are due.

for persons who in December 2024 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in December 2024.

for persons engaged in the collection of wild mushrooms and fruits in January 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of December 2024.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for December 2024.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for December 2024, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of November 2024, which were accrued or paid after December 25, 2024.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before November 2024, which were accrued or paid in December 2024.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for December 2024 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for the month of December 2024.

Submission of declaration form No. 1 by self-insured persons, with data for December 2024 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in December 2024.

Submission of declarations form No. 1 with the data for December 2024 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of January 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of January 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for December 2024.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for January 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in December 2024 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who were not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

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* For persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code) advance social security contributions are paid on no less than the minimum monthly amount of the social security income under Art. 6, para. 2, item 3 of the same code.

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security of self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Persons who pay social security contributions under Art. 9a of the Social Security Code, before paying the contributions, submit to the competent territorial directorate of the National Revenue Agency a declaration form No. 8, in accordance with Annex No. 6 to Art. 2, paragraph 7 of Ordinance No. H-13 of December 17, 2019.

Persons who pay a one-time amount of 12 health insurance contributions for the restoration of health insurance rights pursuant to Art. 40a, para. 3 of the Health Insurance Act, before paying the health insurance contributions, submit to the competent territorial directorate of the National Revenue Agency a declaration form No. 9, in accordance with Annex No. 7 to Art. 2, para. 8 of Ordinance No. H-13 of December 17, 2019.

Insurers and self-insured persons, with the exception of persons under Art. 40, para. 5 of the Health Insurance Act, who pay mandatory insurance contributions relating to periods before January 1, 2005, shall submit to the competent TD of the NRA, prior to the payment of the contributions, an application in accordance with Annex No. 1 to Art. 4, para. 3 of the Ordinance on the procedure for choosing insurance, payment and distribution of mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Persons under Art. 4, para. 3, items 1, 2 and 4 and persons under Art. 4, para. 9 of the Social Security Code and/or under Art. 40, para. 1, items 2 and para. 5 and Art. 40a, para. 3 and 3a of the Health Insurance Act, in the presence of several public obligations, may declare which obligations for mandatory social security contributions for the state social security and/or health insurance contributions they are repaying, by submitting an application before paying the amounts, in accordance with Annex No. 8 to Art. 3 of Ordinance No. H-13 of December 17, 2019.

Insurers and self-insured persons, when they have more than one obligation for additional mandatory pension insurance, on the basis of Art. 159, para. 4 of the Social Security Code, may declare which of them they will repay before the commencement of their compulsory collection, by submitting to the competent TD of the NRA an application in accordance with Annex No. 2 to Art. 4, para. 4 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” fund and for the exchange of information.

Until January 31st

CITA

Declaration and payment of the withholding taxes due for the fourth quarter of the previous year under the CITA.

VAT

1. Registered person under Art. 154 of the VAT for supplies of services with recipients – non-taxable persons and with a place of performance on the territory of a member state, including on the territory of the country, or under Art. 156 of the VAT for supplies of services with recipients who are non-taxable persons and with a place of performance in the territory of another member state in which the taxable person is not established, including at a permanent establishment, and/or intra -community distance sales of goods to non-taxable persons , and/or internal distance sales of goods to non-taxable persons, submits a report-declaration for the previous calendar quarter and pays the tax due.

2. Registered person under Art. 157a of VAT submits a reference-declaration for distance sales of goods imported from third countries or territories in the form of shipments with a net value not exceeding the BGN equivalent of 150 euros, with the exception of excise goods for which the recipients are non-taxable persons who are established, have a permanent address or habitual residence in a member state, including in the country, for a tax period – the month of December of the previous year and pays the tax due.

Note: In cases of submission by a registered person under Art. 154, Art. 156 and/or Art. 157a of the VAT on a reference-declaration, if the last day of the month following the tax period to which the declaration refers is an absentee day, the deadline will be met when submitting the reference-declaration to the last day of the month, inclusive.

PITA

1. Declaration and payment of the final taxes due for the fourth quarter of the previous year under chapter six of the Personal Income Tax Act, with the exception of the final tax payable by local individuals for income from sources abroad.

2. Declaration and payment by commercial banks and branches of foreign banks in the country of the final tax under Art. 38, para. 13 of the Personal Income Tax Act for income from interest on bank accounts of local individuals, acquired in the month of December of the previous year.

3. Declaration and payment of advance tax under Art. 43, para. 4, Art. 44, para. 4 and Art. 44a of the Personal Income Tax Act, withheld by enterprises and self-insured persons for income acquired by individuals in the fourth quarter of the previous tax year, in cases where the person acquiring the income has declared in writing to the enterprise or the self-insured person – payer of the income that he wishes withholding tax on that income.

4. Calculation of the annual tax base and determination of the annual amount of the tax for the income from employment relationships from employers who, as of December 31 of the previous year, are employers under the main employment relationship.

5. Enterprises and self-insured persons within the meaning of the Social Security Code – payers of income, provide information on income from rent or other remunerative provision for use of immovable property, as well as income from management and control, from participation in management and control bodies of enterprises subject to taxation pursuant to Art. 37, para. 1, item 9 of the Personal Income Tax Act , charged and/or paid in favor of natural persons resident in another member state of the European Union. When the payer of the income is not an enterprise or a self-insured person, the information is provided by the foreign natural person resident in another member state of the European Union.

Insurance Premium Tax Act

Payment by insurers or tax representatives of the tax on insurance premiums due for the fourth quarter of the previous year.

Local Taxes And Fees Act

1. Submission of a declaration under Art. 61n of the Tax Code for taxation with a final annual /patent/ tax for the current year.

2. Payment of the final annual /patent/ tax for the first quarter of the current year. Persons who, by January 31, have paid the full amount of the final annual /patent/ tax according to the declared data, enjoy a discount of 5 percent.

3. Submission of a declaration under Art. 61p, para. 5 of the (LTFA) for taxing tourist tax for the previous calendar year.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

Filing a declaration from January 1 to 31 by self-insured persons who wish to to change their type of insurance for the calendar year 2025.

Submission of a declaration by seafarers who wish to change the type of their insurance for the calendar year 2025.

Submission of a declaration by persons sent to work abroad by a Bulgarian intermediary who wish to be insured at their own expense from January 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to be insured at their own expense from January 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from January 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until January 31, 2025, persons insured in a universal pension fund who, as of February 1, 2025, wish to change their insurance from a universal pension fund to the Pensions fund, respectively to the Pensions for persons under Art. 69 fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until January 31, 2025, persons under Art. 4b, para. 1 of the Social Security Act, who have chosen to change their insurance from a universal pension fund to the Pensions Fund, respectively to the Pensions for Persons under Art. 69 Fund , may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Act , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until January 31, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of February 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until February 10th

Until February 14th

VAT

1. Submitting a VAT statement, along with reporting registers and submitting the VAT due for the tax period – January.

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 January. The registered person who, during the tax period – the month of January, sends or transports goods under the regime of storage of goods until demand from the territory of the country to the territory of another member state and/or when a change occurs during this period, including replacement of the person under Art. 15a, para. 2, item 3 of the VAT, complete section “D” of the VIES-declaration.

Note: A registered person who, during the tax period – the month of January, has made intra-Community supplies where the recipients are taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a tripartite transaction where the recipients are taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland submit a VIES declaration. A registered person who transfers goods forming part of his business assets from the territory of the country to the territory of Northern Ireland under the regime of storage of goods on demand and/or when a change occurs during this period, including replacement of the person under Art. 15a, para. 2, item 3 of the VAT, complete section “D” of the VIES-declaration.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submission of Intrastat declarations intra-Union import / intra-Union export , according to Art. 11, para. 1 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT for the reference period January 2023.

Until February 15th

Ordinance No. H-18 of 13.12.2006

Submission of data by the manufacturer/importer of fiscal devices for fiscal memories read in January.
Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activities on the ESFPs manufactured by them, who have undergone training and received a service key in January.
Submission of data from a fiscal device service company on the issued fiscal device registration certificates, on the interruption and start of service , as well as on notifications received for the loss, damage or destruction of the fiscal device registration certificate in January.
Submission to the NRA of a standardized audit file by persons registering and reporting sales with a document under Article 52o of Regulation No. H-18, containing information about the orders placed in the e-shop, under which deliveries of goods/services were made in the month of January.

Until February 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submitting Intrastat declarations for intra-Union imports / intra-Union exports , according to Art. 11 para. 2 of the LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the newly registered Intrastat operators with an incurred current obligation with a first reference period of January 2025 .

Until February 25th

Personal Income Tax Act /PITA

Payment by the employer of the advance tax withheld in January for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Article 42, paragraph 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in January, when the full amount of the employment income accrued by the employer for this month has not been paid by February 25.
Payment by the employer under the main employment relationship as of December 31 of the previous year of the tax withheld during the annual taxation of income from employment relationships pursuant to Article 49, paragraph 5 of the Personal Income Tax Act.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in January for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in January, which refers to work performed in January 202 5 .

for the persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid after January 25, 2024, relating to work performed in December 202 4 .

for persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid in January 2024, relating to work performed before December 2024 .

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in January 202 5 , when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in January 2025 .

for persons who in January 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in January 2025 .

for employed persons, who were entitled to compensation in January 2025 because they were not provided with suitable work.

for persons to whom unemployment benefits were paid in January 2025 .

for self-insured persons of the monthly insurance contributions due in advance for the month of January 202 5 .

for the benefits of persons registered as practicing a liberal profession and/or craft activity and of registered farmers and tobacco producers , when with their consent they participate in their labor activity for the month of January 2025 .

for persons working without employment relationships for the wages paid in January 2025 , on which social security contributions are due.

for seafarers , for work performed in January 202 5

for persons engaged in the collection of wild mushrooms and fruits in February 202 5 .

for persons sent to work abroad by a Bulgarian intermediary who have chosen to be insured for the Pension Fund and additional mandatory pension insurance for January 202 5 .

for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, chose to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of January 202 5 .

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of January 202 5 .

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in January, which refers to work performed in January 202 5 .

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after January 25, 202 5 , relating to work performed in December 202 4 .

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in January 202 5 , relating to work performed before December 202 4 .

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in January 202 5 , when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in January 2025 who were not subject to insurance on any other grounds.

for persons who in January 202 5 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age under the procedure of Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age under the procedure of Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) under the procedure of Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of January 202 5 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in January 2025 , on which health insurance contributions are due.

for persons who in January 2025 were subject to health insurance pursuant to Article 40, Paragraph 5, Item 1 of the Health Insurance Act (persons who were not insured on the grounds of Article 40, Paragraph 1, 2 or 3 of the Act).

for seafarers for work in January 202 5 .

for persons engaged in the collection of wild mushrooms and fruits in February 202 5 .

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for their activities for the month of January 202 5 .

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for January 202 5 .

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for January 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month of December 202 4 , which were accrued or paid after January 25, 202 5 .

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before December 202 4 , which were accrued or paid in January 202 5 .

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for January 202 5 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for January 202 5 .

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance continues from the previous year or has arisen from January 1, 202 5 .

Submission of declaration form No. 1 by self-insured persons, with data for January 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in January 202 5 .

Submission of declarations form No. 1 with the data for January 202 5 by the intermediary, the competent Bulgarian state authority, the sending department for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of February 202 5 for persons engaged in the activity of collecting wild mushrooms and fruits in the month of February 202 5 .

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for January 2025 .

Submission of Declaration Form No. 6 by the enterprises under Art. 163, Para. 1 of the Forestry Act for the mandatory social security contributions due for the month of February 202 5 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in January 202 5 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

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By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until February 28th

Personal Income Tax Act

Submission of the Report under Art. 73, para. 1 of the Personal Income Tax Act for income paid to individuals in the previous year.
Submission of the Report under Art. 73, para. 6 of the Personal Income Tax Act for income paid in the previous year under employment relationships.

VAT

A registered person under Art. 157a of the VAT Act submits a return-declaration for distance sales of goods imported from third countries or territories in the form of shipments with an intrinsic value not exceeding the lev equivalent of 150 euros, with the exception of excise goods for which the recipients are tax-exempt persons who are established, have a permanent address or usual residence in a Member State, including in the country, for the tax period – the month of January and pays the tax due.

Note: In cases of submission by a registered person under Art. 157a of the VAT Act of a reference-declaration, if the last day of the month following the tax period to which the declaration relates is a non-working day, the deadline will be met when submitting the reference-declaration by the last day of the month, inclusive.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

Submission of a declaration by persons sent to work abroad by a Bulgarian intermediary who wish to be insured at their own expense from February 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from February 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from February 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until February 28, 2025, persons insured in a universal pension fund who, as of March 1, 2025, wish to change their insurance from a universal pension fund to the Pensions fund, respectively to the Pensions for persons under Art. 69 fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until February 28, 2025, persons under Art. 4b, para. 1 of the Social Security Act, who have chosen to change their insurance from a universal pension fund to the Pensions Fund, respectively to the Pensions for Persons under Art. 69 Fund , may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Act , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until February 28, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of March 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until March 10th

Until March 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – February.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – February. The registered person who, during the tax period – February, sends or transports goods under the call-off warehousing regime from the territory of the country to the territory of another Member State and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall fill in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – February, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.

Legal Alert Inter Community Commodity Trade Statistics Act

Submission of Intrastat declarations for intra-Union import / intra-Union export , according to Art. 11, para. 1 of the Trade and Customs Union Act – for the reference period February 2025.

Until March 15th

Ordinance No. H-18 of 13.12.2006
1. Submission of data from a manufacturer/importer of fiscal devices for calculated fiscal memories in the month of February.

2. Submission of data by the manufacturer/importer of fiscal devices for the service technicians who have the right to perform service activities on the ESFPs produced by them, who have undergone training and received a service key in the month of February.

3. Submission of data from a fiscal device service company about the fiscal device registration certificates issued, the interruption and start of service, as well as received notifications of loss, damage or destruction of the fiscal device registration certificate in the month of February.

4. Submission to the National Revenue Agency of a standardized audit file by persons registering and reporting sales with a document under Art. 52o of Ordinance No. H-18, containing information about the orders made in the electronic store, according to which deliveries of goods/services were made in the month of February.

Until March 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submitting Intrastat declarations for intra-Union imports / intra-Union exports , according to Art. 11 para. 2 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the newly registered Intrastat operators with an incurred current obligation with a first reference period of February 2025 .

Ordinance No. H-13 of December 17, 2019

Submission of declaration form No. 3 with data for February 2025 for persons who are health insured at the expense of the state budget.

Until March 25th

PITA

Personal Income Tax Act

Payment by the employer of the advance tax withheld in February for income from employment relationships.
Payment by the employer of the advance tax determined in accordance with Article 42, Paragraph 6 of the Personal Income Tax Act on the gross amount of the partial payments made in February, when the full amount of the income from employment accrued by the employer for this month has not been paid by March 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in February for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in February, which refers to work performed in February 2025.
for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after February 25, 2025, relating to work performed in January 2025.
for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in February 2025, relating to work performed before January 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in February 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.
for persons whose denial or removal from work was declared unlawful by an act that entered into force in February 2025.
for persons who were reinstated to work in February 2025 in accordance with the procedure specified in special laws.
for persons whose dismissal from work was declared illegal by an act that entered into force in February 2025.
for employed persons, who are entitled to compensation in February 2025 because they were not provided with suitable work.
for persons to whom unemployment compensation was paid in February 2025 .
for self-insured persons of the monthly insurance contributions due in advance for the month of February 2025.
for the benefits of persons registered as practicing a liberal profession and/or craft activity and of registered farmers and tobacco producers , when, with their consent, they participate in their work activity for the month of February 2025 .
for persons working without employment relationships for the wages paid in February 2025, on which social security contributions are due.
for seafarers , for work performed in February 2025
for persons engaged in the collection of wild mushrooms and fruits in March 2025.
for those working abroad under employment or service relationships with a Bulgarian insurer, who are subject to mandatory insurance under Bulgarian legislation, insurance contributions relating to the month of February 2025.
for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for February 2025.
for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of February 2025.
for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of February 2025.

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in February, which refers to work performed in February 2025.
for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after February 25, 2025, relating to work performed in January 2025.
for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in February 2025, relating to work performed before January 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in February 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.
for persons on unpaid leave in February 2025 who were not subject to insurance on any other grounds.
for persons who in February 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.
for the advance health insurance contributions due for the month of February 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).
for persons working without employment relationships for the wages paid in February 2025, on which health insurance contributions are due.
for persons who in February 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).
for seafarers for work in February 2025.
for persons engaged in the collection of wild mushrooms and fruits in March 2025.
for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of February 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for February 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for February 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of January 2025, which were accrued or paid after February 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before January 2025, which were accrued or paid in February 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for February 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for the month of February 2025.

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after January 1, 2025 and February 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 with a code for the type of insured 22 by self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose from February 1, 2025.

Submission of declaration form No. 1 by self-insured persons, with data for February 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in February 2025.

Submission of declarations form No. 1 with the data for the month of February 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of March 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of March 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for the month of February 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for March 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in February 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until March 31st

VAT

Note: In cases of submission by a registered person under Article 157a of the VAT Act of a reference-declaration, if the last day of the month following the tax period to which the declaration relates is a non-working day, the deadline will be met when submitting the reference-declaration up to and including the last day of the month.

Personal Income Tax Act

Electronic submission (with a PIN or with an electronic signature) of an annual tax return under Art. 50 of the Personal Income Tax Act for income subject to tax on the general annual tax base and tax on the annual tax base under Art. 28 of the Personal Income Tax Act, acquired in the previous year and payment of the taxes due under the declaration by persons who are entitled and wish to use a 5 percent discount on the taxes due under the declaration, but not more than BGN 500 in total.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

Wish to be insured at their own expense from March 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from March 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from March 2025. The declaration is submitted to the sending agency.

Until March 31, 2025, persons insured in a universal pension fund who, as of April 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the State Social Insurance, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance experience and age.

Until March 31, 2025, persons under Art. 4b, para. 1 of the Social Security Act, who have chosen to change their insurance from a universal pension fund to the Pensions Fund, respectively to the Pensions for Persons under Art. 69 Fund , may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Act , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until March 31, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of April 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until April 10th

Until April 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – March.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – March. The registered person who, during the tax period March, sends or transports goods under the call-off warehousing regime from the territory of the country to the territory of another Member State and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – March, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submission of Intrastat declarations for intra-Union import / intra-Union export , according to Art. 11, para. 1 of the Trade and Customs Union Act – for the reference period March 2025.

Until April 15th

CITA
1. Declaration of monthly and quarterly advance payments for corporate tax.

2. Payment of the monthly advance payments for the corporate tax for January, February, March and April under the CITA.

3. Payment of the quarterly advance installments for the first quarter for the corporate tax under the CITA.

4. Declaration and remittance of the first quarter tax on gambling activity from slot machine games and gaming casino games.

Ordinance No. H-18 of 13.12.2006
1. Submission of data from the manufacturer/importer of fiscal devices for read fiscal memories in the month of March.

2. Submission of data from the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activity on the ESFPs produced by them, who underwent training and received a service key in the month of March.

3. Submission of data from a service company of fiscal devices on the issued certificates of registration of fiscal devices, on interruption and initiation of service, as well as on received notifications of loss, damage or destruction of the certificate of registration of the fiscal device in the month of March.

Until April 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Ordinance No. H-13 of December 17, 2019

(the deadline expires on April 21, 2025, as April 20, 2025 is a non-attendance day)

Submission of declaration form No. 3 with data for March 2025 for persons who are health insured at the expense of the state budget.

Until April 25th

PITA

Payment by the employer of the advance tax withheld in March for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Art. 42, para. 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in March, when the full amount of the income from employment relationships accrued by the employer for this month has not been paid by April 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in March for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in March, which refers to work performed in March 2025.
for persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid after March 25, 2025, relating to work performed in February 2025.
for persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid in March 2025, relating to work performed before February 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in March 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.
for persons whose denial or removal from work was declared unlawful by an act that entered into force in March 2025.
for persons who in March 2025 were reinstated to work in accordance with the procedure specified in special laws
for persons whose dismissal from work was declared illegal by an act that entered into force in March 2025.
for employed persons, who are entitled to compensation in March 2025 because they were not provided with suitable work.
for persons to whom unemployment compensation was paid in March 2025 .
for self-insured persons, the monthly insurance contributions due in advance for the month of March 2025.
for the benefits of persons registered as practicing a liberal profession and/or craft activity and of registered farmers and tobacco producers , when with their consent they participate in their labor activity for the month of March 2025 .
for persons working without employment relationships for the wages paid in March 2025, on which social security contributions are due.
for seafarers , for work performed in March 2025
for persons engaged in the collection of wild mushrooms and fruits in April 2025.
for those working abroad under employment or service relationships with a Bulgarian insurer, who are subject to mandatory insurance under Bulgarian legislation, insurance contributions relating to the month of March 2025.
for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for March 2025.
for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of March 2025.
for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, social security contributions relating to the month of March 2025.

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in March, which relates to work performed in March 2025.
for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after March 25, 2025, relating to work performed in February 2025.
for persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in March 2025, relating to work performed before February 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in March 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.
for persons on unpaid leave in March 2025 who were not subject to insurance on any other grounds.
for persons who in March 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.
for the advance health insurance contributions due for the month of March 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).
for persons working without employment relationships for the wages paid in March 2025, on which health insurance contributions are due.
for persons who in March 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).
for seafarers for work in March 2025.
for persons engaged in the collection of wild mushrooms and fruits in April 2025.
for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of March 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for March 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for March 2025, in the event of compensation due to an employed person who has not been provided with suitable work.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of February 2025, which were accrued or paid after March 25, 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before February 2025, which were accrued or paid in March 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for March 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.
Submission of declaration form No. 1 by self-insured persons with data for the month of March 2025.
Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after February 1, 2025 and March 2025 is the first full calendar month of insurance.
Submission of declaration form No. 1 by self-insured persons, with data for the month of March 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.
Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in March 2025.
Submission of declarations form No. 1 with the data for March 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.
Submission of declarations form No. 1 with the data for the month of April 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of April 2025.
Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for the month of March 2025.
Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for April 2025 for persons engaged in the collection of wild mushrooms and fruits.
Submission of Declaration Form No. 7 by persons for whom in March 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

Until April 30th

LOCAL TAXES AND FEES ACT

Payment of the final annual /patent/ tax for the second quarter of the current year.
Payment of real estate tax for the entire current year with a 5 percent discount.
Payment of vehicle tax for the entire current year with a 5 percent discount.

CITA
Declaration and payment of taxes at the source under CITA for the first quarter.

VAT

A registered person under Art. 154 of the VAT Act for supplies of services with a place of performance on the territory of a Member State, where the recipients are non-taxable persons, or under Art. 156 of the VAT Act for supplies of services with recipients who are non-taxable persons and with a place of performance on the territory of another Member State, in which the taxable person is not established, including at a permanent establishment, and/or intra-Community distance sales of goods to non-taxable persons, and/or domestic distance sales of goods to non-taxable persons, shall submit a return for the previous calendar quarter and pay the tax due.
A registered person under Art. 157a of the VAT Act shall submit a return-declaration for distance sales of goods imported from third countries or territories in the form of consignments with an intrinsic value not exceeding the lev equivalent of EUR 150, with the exception of excise goods for which the recipients are non-taxable persons who are established, have a permanent address or usual residence in a Member State, including the country, for the tax period – the month of March and shall pay the tax due.
The payment service providers of the payee and the payment service providers of the payer shall provide information from the electronic register kept by them under Art . 123a, para. 1 and 2 of the VAT Act.

Note: In cases of submission by a registered person under Art. 154, Art. 156 and/or Art. 157a of the VAT Act of a reference-declaration and of submission by payment service providers of an electronic register under Art. 123a, para. 1 and 2 of the VAT Act, if the last day of the month following the tax period to which the declaration/information relates is a non-working day, the deadline will be met when submitting the reference-declaration/information by the last day of the month, inclusive.

Persons registered under the VAT Act who are enterprises under the Accountancy Act shall declare, with the declaration under Art. 55, para. 1 of the Personal Income Tax Act and Art. 201, para. 1 of the Income Tax Act, data from their current accounting records on cash on hand and receivables from individual owners, workers, employees, persons employed under a management and control contract, and accountable persons, when at the end of the calendar quarter their total amount exceeds BGN 50,000.

Personal Income Tax Act

Declaration and payment of the advance tax due by individuals who have acquired income from business activity under Article 29 of the Personal Income Tax Act and from rent or other pecuniary provision for the use of rights or property during the first quarter of the year, when the payer of the income is not obliged to withhold the tax.
Declaration and payment of advance tax under Art. 43, para. 4, Art. 44, para. 4 and Art. 44a of the Personal Income Tax Act, withheld by enterprises and self-insured persons for income acquired by individuals in the first quarter of the year.
Declaration and payment of the final taxes due for the first quarter under Chapter Six of the Personal Income Tax Act, with the exception of the final tax due by local individuals for income from sources abroad.
Filing an annual tax return under Art. 50 of the Personal Income Tax Act for income subject to tax on the general annual tax base, acquired by individuals in the previous year, as well as for income from sources abroad, subject to tax on the final tax, acquired by local individuals in the previous year. Payment of the tax on the general annual tax base and final tax due by local individuals on income from sources abroad, due under the return.
Submission of a Report under Art. 73a, para. 5 of the Personal Income Tax Act by employers for income from employment relationships, accrued and/or paid in the previous year in favor of foreign individuals, residents of a Member State of the European Union.
Provision of information electronically by pension insurance companies under Chapter Nine, Section II of the Social Security Code on pensions accrued and/or paid in the previous year in favor of individuals resident in another Member State of the European Union.
Provision of information electronically by insurers within the meaning of the Insurance Code for insurance benefits/premiums paid in the previous year in favor of individuals resident in another Member State of the European Union, upon the occurrence of an insurance event under Life insurance contracts, when they do not fall within another exchange of information between the Member States of the European Union.

INSURANCE PREMIUM TAX ACT

Payment by insurers or tax representatives of the tax on insurance premiums due for the previous quarter.
Filing a tax return under Art. 14, para. 1 of the Tax and Customs Act for the previous quarter.

Payment of social security contributions and additional mandatory pension insurance:

for self-insured persons for the Pension Fund, the General Sickness and Maternity Fund (for those who have chosen to be insured for this fund as well) and for additional mandatory pension insurance in a universal pension fund when determining the final insurance contribution for 2024 , with the exception of persons carrying out business activities as traders within the meaning of the Commerce Act , including sole proprietors, as well as individuals – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for whom the deadline for determining the final insurance contribution for 2024 is until June 30 .

for self-insured persons for the Pension Fund and for additional mandatory pension insurance in a universal pension fund, when determining the final social security contribution for past years in cases where income received in 2024 has been declared, but relating to work performed in past years, formed as the difference between the newly formed final social security contribution and the already declared data on the final amount of the social security contribution for the relevant past year, with the exception of persons carrying out business activities as traders within the meaning of the Commerce Act , including sole traders, as well as natural persons – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for whom the deadline for determining the final social security contribution for 2024 is until June 30 .

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from April 2025. The declaration is submitted to the sending intermediary.
Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from April 2025. The declaration is submitted to the relevant Bulgarian state authority.
Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from April 2025. The declaration is submitted to the sending agency.

Payment of insurance contributions for mandatory health insurance:

for self-insured persons (including persons under Art. 50, para. 5 of the Health Insurance Act) for compulsory health insurance when determining the final insurance contribution for 2024 , with the exception of persons carrying out business activities as traders within the meaning of the Commerce Act , including sole traders, as well as individuals – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for whom the deadline for determining the final social security contribution for 2024 is until June 30 .

for self-insured persons (including persons under Art. 50, para. 5 of the HIS Act) for compulsory health insurance when determining the final insurance contribution for past years in cases where income received in 2024 has been declared, but relating to work performed in past years, formed as the difference between the newly established final insurance contribution and the already declared data on the final amount of the insurance contribution for the relevant past year, with the exception of persons carrying out business activities as traders within the meaning of the Commerce Act , including sole traders, as well as individuals – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for whom the deadline for determining the final social security contribution for 2024 is until June 30 .

Ordinance No. H-13 of December 17, 2019

Submission of Declaration Form No. 6, for the social security contributions due for the previous calendar year, by self-insured persons, with the exception of persons carrying out business activities as traders within the meaning of the Commerce Act , including sole traders, as well as individuals – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for whom the deadline for submitting a declaration form No. 6 is until June 30.

Submission of Declaration Form No. 6 by persons under Art. 4, Para. 9 of the Social Security Code for contributions paid for 2024 for state social security, additional mandatory pension insurance and health insurance.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until April 30, 2025, persons insured in a universal pension fund who, as of May 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until April 30, 2025, persons under Art. 4b, para. 1 of the Social Security Act, who have chosen to change their insurance from a universal pension fund to a “Pensions” fund, respectively to a “Pensions for Persons under Art. 69 ” fund, may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Act , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until April 30, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of May 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until May 10th

Until May 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – April.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – April. The registered person who, during the tax period – April, sends or transports goods under the call-off warehousing regime from the territory of the country to the territory of another Member State and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – April, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submitting Intrastat declarations for intra-Union imports / intra-Union exports , according to Art. 11, para. 1 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the reference period of April 2025.

Until May 15th

CITA

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

Ordinance No. H-18 of 13.12.2006
1. Submission of data from a manufacturer/importer of fiscal devices for calculated fiscal memories in the month of April.

3. Submission of data from a fiscal device service company about the fiscal device registration certificates issued, for interruption and start of service, as well as for received notifications of loss, damage or destruction of the fiscal device registration certificate in the month of April.

Until May 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submission of Intrastat declarations for intra-Union import/intra-Union export , according to Art. 11 para. 2 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the newly registered Intrastat operators with an incurred current obligation with a first reference period of April 2025.

Submission of declaration Form No. 3 with the data for the month of April 2025 for persons who are health insured at the expense of the state budget.

Until May 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in April for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Art. 42, para. 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in April, when the full amount of the income from employment relationships accrued by the employer for this month has not been paid by May 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in April for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in March, which refers to work performed in April 2025.
for persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid after March 25, 2025, relating to work performed in March 2025.
for persons under Art. 4, para. 1 of the Social Security Code , on additional income from work (for example, additional remuneration for achieved results) accrued or paid in March 2025, relating to work performed before March 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in April 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.
for persons whose denial or removal from work was declared unlawful by an act that entered into force in April 2025.
for persons who in March 2025 were reinstated to work in accordance with the procedure specified in special laws
for persons whose dismissal from work was declared illegal by an act that entered into force in April 2025.
for employed persons, who are entitled to compensation in April 2025 because they were not provided with suitable work.
for persons to whom unemployment compensation was paid in April 2025 .
for self-insured persons, the monthly insurance contributions due in advance for the month of April 2025.
for the benefits of persons registered as practicing a liberal profession and/or craft activity and of registered farmers and tobacco producers , when with their consent they participate in their labor activity for the month of April 2025 .
for persons working without employment relationships for the wages paid in March 2025, on which social security contributions are due.
for seafarers , for work performed in April 2025
for persons engaged in the collection of wild mushrooms and fruits in May 2025.
for those working abroad under employment or service relationships with a Bulgarian insurer, who are subject to mandatory insurance under Bulgarian legislation, insurance contributions relating to the month of April 2025.
for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for April 2025.
for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of April 2025.
for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, social security contributions relating to the month of April 2025.

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in March, which relates to work performed in April 2025.
for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after March 25, 2025, relating to work performed in March 2025.
for persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in March 2025, relating to work performed before March 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in March 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.
for persons on unpaid leave in April 2025 who were not subject to insurance on any other grounds.
for persons who in March 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.
for the advance health insurance contributions due for the month of April 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).
for persons working without employment relationships for the wages paid in April 2025, on which health insurance contributions are due.
for persons who in March 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).
for seafarers for work in April 2025.
for persons engaged in the collection of wild mushrooms and fruits in May 2025.
for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of April 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for April 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for April 2025, in the event of compensation due to an employed person who has not been provided with suitable work.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of March 2025, which were accrued or paid after April 25, 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before March 2025, which were accrued or paid in April 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for March 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.
Submission of declaration form No. 1 by self-insured persons with data for the month of April 2025.
Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after Mrch 1, 2025 and April 2025 is the first full calendar month of insurance.
Submission of declaration form No. 1 by self-insured persons, with data for the month of March 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.
Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in April 2025.
Submission of declarations form No. 1 with the data for March 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.
Submission of declarations form No. 1 with the data for the month of April 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of May 2025.
Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for the month of April 2025.
Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for May 2025 for persons engaged in the collection of wild mushrooms and fruits.
Submission of Declaration Form No. 7 by persons for whom in April 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

Until May 31st

VAT

A registered person under Art. 157a of the VAT Act submits a return-declaration for distance sales of goods imported from third countries or territories in the form of shipments with an intrinsic value not exceeding the lev equivalent of 150 euros, with the exception of excise goods for which the recipients are tax-exempt persons who are established, have a permanent address or usual residence in a Member State, including the country, for the tax period – the month of April and pays the tax due.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from May 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from May 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from May 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until May 31, 2025 (the deadline expires on June 2 , 2025, since May 31, 2025 is a non-working day) persons insured in a universal pension fund who, as of June 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until May 31, 2025 (the deadline expires on June 2, 2025, since May 31, 2025 is a non-working day) persons under Art. 4b, para. 1 of the Social Insurance Code, who have chosen to change their insurance from a universal pension fund to the “Pensions” fund, respectively to the “Pensions for Persons under Art. 69 ” fund, may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance service and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until May 31, 2025 (the deadline expires on June 2, 2025, since May 31, 2025 is a non-working day) persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of June 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until June 10th

Until June 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – May.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – May. The registered person who, during the tax period – May, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – May, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submitting Intrastat declarations for intra-Union imports and intra-Union exports , according to Art. 11, para. 1 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the reference period of May 2025.

Until June 15th

CITA

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

Ordinance No. H-18 of 13.12.2006
1.Submission of data by manufacturer/importer of fiscal devices for read fiscal memories in the month of May.

2. Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activity on the ESFPs produced by them, who have undergone training and received a service key in the month of May.

3. Submission of data from a fiscal device service company about the fiscal device registration certificates issued, the interruption and start of service, as well as notifications received about the loss, damage or destruction of the fiscal device registration certificate in the month of May.

Until June 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Until June 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in May for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Art. 42, para. 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in May, when the full amount of the employment income accrued by the employer for this month has not been paid by June 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in May for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in May, which refers to work performed in May 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after May 25, 2025, relating to work performed in April 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in May 2025, relating to work performed before April 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in May 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in May 2025.

for persons who in May 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in May 2025.

for employed persons, who are entitled to compensation in May 2025 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in May 2025 .

for self-insured persons of the monthly insurance contributions due in advance for the month of May 2025.

for persons working without employment relationships for the wages paid in May 2025, on which social security contributions are due.

for seafarers , for work performed in May 2025

for persons engaged in the collection of wild mushrooms and fruits in June 2025.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for May 2025.

for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, have chosen to insure themselves for he Pension Fund and additional mandatory pension insurance for the month of May 2025.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of May 2025.

Payment of insurance contributions for mandatory health insurance:

for persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in May, which relates to work performed in May 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after May 25, 2025, relating to work performed in April 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in May 2025, relating to work performed before April 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in May 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in May 2025 who were not subject to insurance on any other grounds.

for persons who in May 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of May 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in May 2025, on which health insurance contributions are due.

for persons who in May 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in May 2025.

for persons engaged in the collection of wild mushrooms and fruits in June 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of May 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for May 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for May 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of April 2025, which were accrued or paid after May 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before April 2025, which were accrued or paid in May 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for May 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for May 2025.

Submission of declaration form No. 1 with code for type of insured 22, by self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after April 1, 2025 and May 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 by self-insured persons, with data for May 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in May 2025.

Submission of declarations form No. 1 with the data for May 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of June 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of June 2025. Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for May 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for June 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in May 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

Until June 30th

Until June 30th:

Personal Income Tax Act

Payment by the employer of the advance tax withheld in May 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 Act, on the gross amount of the partial payments under employment relationships made in May, when the full amount of the employment income accrued by the employer for this month has not been paid by June 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in May for income from the collection of wild mushrooms and fruits.

CITA

Filing an annual tax return and paying the annual corporate tax due for the previous year.
Filing the annual tax return and paying the tax due for the previous year from budget enterprises.
Submission of the annual tax return and payment of the tax due for the previous year by persons engaged in commercial maritime shipping who are subject to a tax on the activity of operating ships instead of corporate tax for their ship operation activity.
Payment of the tax on expenses due for the previous year.

VAT

LOCAL TAX ACT

Payment of the first installment /in the amount of 1/2/ of the real estate tax for the current year.
Payment of the first installment /in the amount of 1/2/ of the vehicle tax for the current year.

Personal Income Tax Act

Payment of the tax on expenses due for the previous year by persons carrying out business activities as traders within the meaning of the Commerce Act, including sole traders, as well as by individuals in the cases under Article 29a of the Personal Income Tax Act.
Filing an annual tax return under Art. 50 of the Personal Income Tax Act for income subject to tax on the annual tax base under Art. 28 of the Personal Income Tax Act and payment of the tax due under the return by persons who carry out business activities as traders within the meaning of the Commerce Act, including sole traders, as well as individuals in the cases under Art. 29a of the Personal Income Tax Act.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from June 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from June 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from June 2025. The declaration is submitted to the sending agency.

Payment of insurance contributions for mandatory health insurance:

for self-insured persons who exercise labor activity as traders within the meaning of the Commerce Act , including sole traders, as well as individuals – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for compulsory health insurance when determining the final insurance contribution for 2024.

for self-insured persons who exercise labor activity as traders within the meaning of the Commerce Act , including sole traders, as well as natural persons – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for compulsory health insurance when determining the final social security contribution for past years in cases where income received in 2024 has been declared, but relating to work performed in past years, formed as the difference between the newly established final social security contribution and the already declared data on the final amount of the social security contribution for the relevant past year.

Ordinance No. H-13 of December 17, 2019

Submission of Declaration Form No. 6 by self-insured persons who exercise labor activity as traders within the meaning of the Commerce Act , including sole traders, as well as individuals – registered as farmers in the cases under Art. 29a of the Personal Income Tax Act (persons under Art. 51, para. 1 of the Personal Income Tax Act) , for the due social security contributions for 2024.

________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until June 30, 2025, persons insured in a universal pension fund who, as of July 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until June 30, 2025, persons under Art. 4b, para. 1 of the Social Security Act, who have chosen to change their insurance from a universal pension fund to a “Pensions” fund, respectively to a “Pensions for Persons under Art. 69 ” fund, may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Act , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until June 30, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of July 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until July 10th

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
Corporate Income Tax Law

Until July 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – June.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – June. The registered person who, during the tax period – June, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – June, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.
Legal Alert Inter Community Commodity Trade Statistics Act

Submission of Intrastat declarations for intra-Union import / intra-Union export , according to Art. 11, para. 1 of the Law on Trade in Goods and Services – for the reference period June 2025.

Until July 15th

CITA

Payment of the monthly advance payments for July for corporate tax under the Corporate Income Tax Act.
Payment of quarterly advance payments for the second quarter for corporate tax under the Corporate Income Tax Act.
Declaration and payment of the tax for the second quarter on gambling activities from slot machine games and casino games.

Ordinance No. H-18 of 13.12.2006

Submission of data by the manufacturer/importer of fiscal devices for fiscal memories read in June.
Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activities on the ESFPs manufactured by them, who have undergone training and received a service key in June.
Submission of data from a fiscal device service company on the issued fiscal device registration certificates, on the interruption and start of service, as well as on notifications received for the loss, damage or destruction of the fiscal device registration certificate in June.
Submission to the NRA of a standardized audit file by persons registering and reporting sales with a document under Article 52o of Regulation No. H-18, containing information about the orders placed in the e-shop, under which deliveries of goods/services were made in the month of June.

Until July 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submission of Intrastat declarations for intra-Union import / intra-Union export , according to Art. 11 para. 2 of the LSATC – for newly registered Intrastat operators with an incurred current obligation with the first reference period being June 2025.

Until July 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in June for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Art. 42, para. 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in June, when the full amount of the employment income accrued by the employer for this month has not been paid by July 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in June for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in June, which refers to work performed in June 2025.
for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after June 25, 2025, relating to work performed in May 2025.
for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in June 2025, relating to work performed before May 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in June 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.
for persons whose denial or removal from work was declared unlawful by an act that entered into force in June 2025.
for persons who in June 2025 were reinstated to work in accordance with the procedure specified in special laws
for persons whose dismissal from work was declared illegal by an act that entered into force in June 2025.
for employed persons, who are entitled to compensation in June 2025 because they were not provided with suitable work.
for persons to whom unemployment compensation was paid in June 2025 .
for self-insured persons of the monthly insurance contributions due in advance for the month of June 2025.
for the benefits of persons registered as practicing a liberal profession and/or craft activity and of registered farmers and tobacco producers , when, with their consent, they participate in their labor activity for the month of June 2025 .
for persons working without employment relationships for the wages paid in June 2025, on which social security contributions are due.
for seafarers , for work performed in June 2025
for persons who carry out activities of collecting wild mushrooms and fruits in the month of July 2025
for those working abroad under employment or service relationships with a Bulgarian insurer, who are subject to mandatory insurance under Bulgarian legislation, insurance contributions relating to the month of June 2025.
for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for June 2025.
for persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities, have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of June 2025.
for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of June 2025.

Payment of insurance contributions for mandatory health insurance:

for persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in June, which relates to work performed in June 2025.
for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after June 25, 2025, relating to work performed in May 2025.
for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in June 2025, relating to work performed before May 2025.
for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in June 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.
for persons on unpaid leave in June 2025 who were not subject to insurance on any other grounds.
for persons who in June 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.
for the advance health insurance contributions due for the month of June 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).
for persons working without employment relationships for the wages paid in June 2025, on which health insurance contributions are due.
for persons who in June 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).
for seafarers for work in June 2025.
for persons who carry out activities of collecting wild mushrooms and fruits in the month of July 2025
for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of June 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for June 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for June 2025, in the event of compensation due to an employed person who has not been provided with suitable work.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of May 2025, which were accrued or paid after June 25, 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before May 2025, which were accrued or paid in June 2025.
Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for June 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.
Submission of declaration form No. 1 by self-insured persons with data for June 2025.
Submission of declaration form No. 1 with code for type of insured person 22, by self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after May 1, 2025 and June 2025 is the first full calendar month of insurance.
Submission of declaration form No. 1 by self-insured persons, with data for June 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.
Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in June 2025.
Submission of declarations form No. 1 with the data for the month of June 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.
Submission of declarations form No. 1 with the data for the month of July 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of July 2025.
Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for June 2025.
Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for July 2025 for persons engaged in the collection of wild mushrooms and fruits.
Submission of Declaration Form No. 7 by persons for whom the obligation to provide insurance arose in June 2025 on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until July 31st

Local Tax Act

Payment of the final annual /patent/ tax for the third quarter of the current year.

CITA

Declaration and payment of withholding taxes under the Income Tax Act for the second quarter.

VAT

A registered person under Art. 154 of the VAT Act for supplies of services with a place of performance on the territory of a Member State, where the recipients are non-taxable persons, or under Art. 156 of the VAT Act for supplies of services with recipients who are non-taxable persons and with a place of performance on the territory of another Member State, in which the taxable person is not established, including at a permanent establishment, and/or intra-Community distance sales of goods to non-taxable persons, and/or domestic distance sales of goods to non-taxable persons , shall submit a return-declaration for the previous calendar quarter and pay the tax due.
A registered person under Art. 157a of the VAT Act shall submit a return-declaration for distance sales of goods imported from third countries or territories in the form of consignments with an intrinsic value not exceeding the lev equivalent of EUR 150, with the exception of excise goods for which the recipients are non-taxable persons who are established, have a permanent address or usual residence in a Member State, including the country, for the tax period – the month of June and shall pay the tax due.
The payment service providers of the payee and the payment service providers of the payer shall provide information from the electronic register kept by them under Art. 123a, para. 1 and 2 of the VAT Act.

Persons registered under the VAT Act who are enterprises under the Accountancy Act shall declare, with the declaration under Art. 55, para. 1 of the Personal Income Tax Act and Art. 201, para. 1 of the Income Tax Act, data from their current accounting records on cash on hand and receivables from individual owners, workers, employees, persons employed under a management and control contract, and accountable persons, when at the end of the calendar quarter their total amount exceeds BGN 50,000.

Personal Income Tax Act

Declaration and payment of the advance tax due by individuals who have acquired income from business activity under Article 29 of the Personal Income Tax Act and from rent or other pecuniary provision for the use of rights or property in the second quarter of the year, when the payer of the income is not obliged to withhold the tax.
Declaration and payment of advance tax under Art. 43, para. 4, Art. 44, para. 4 and Art. 44a of the Personal Income Tax Act, withheld by enterprises and self-insured persons for income acquired by individuals in the second quarter of the year.
Declaration and payment of the final taxes due for the second quarter under Chapter Six of the Personal Income Tax Act, with the exception of the final tax due by local individuals for income from sources abroad.

Insurance Premium Tax Act

Payment by insurers or tax representatives of the tax on insurance premiums due for the previous quarter.
Filing a tax return under Art. 14, para. 1 of the Tax and Customs Act for the previous quarter.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from July 2025. The declaration is submitted to the sending intermediary.
Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from July 2025. The declaration is submitted to the relevant Bulgarian state authority.
Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from July 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until July 31, 2025, persons insured in a universal pension fund who, as of August 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until July 31, 2025, persons under Art. 4b, para. 1 of the Social Security Act, who have chosen to change their insurance from a universal pension fund to a “Pensions” fund, respectively to a “Pensions for Persons under Art. 69 ” fund, may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Act , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until July 31, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of August 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until August 10th

Until August 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – July.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – July. The registered person who, during the tax period – July, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – July, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES declaration. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES declaration.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submission of Intrastat declarations for intro-Union imports / intro-Union exports, according to Art. 11, para. 1 of LAICCTSA – for the reference period of July 2025.

Until August 15th

CITA

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

Ordinance No. H-18 of 13.12.2006

1. Submission of data from a manufacturer/importer of fiscal devices for calculated fiscal memories in the month of July.

Until August 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submitting Intrastat declarations for intro-Union import/intro-Union export, according to Art. 11 para. 2 of LAICCTSA – for the newly registered Intrastat operators with an incurred current obligation with a first reference period of July 2024.

Submission of declaration form No. 3 with the data for the month of July 2025 for persons who are health insured at the expense of the state budget

Until August 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in July for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Article 42, paragraph 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in July, when the full amount of the employment income accrued by the employer for this month has not been paid by August 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in July for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in July, which refers to work performed in July 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after July 25, 2025, relating to work performed in June 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in July 2025, relating to work performed before June 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in July 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in July 2025.

for persons who in July 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in July 2025.

for employed persons, who are entitled to compensation in July 2025 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in July 2025 .

for self-insured persons of the monthly insurance contributions due in advance for the month of July 2025.

for persons working without employment relationships for the wages paid in July 2025, on which social security contributions are due.

for seafarers , for work performed in July 2025

for persons engaged in the collection of wild mushrooms and fruits in August 2025.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for July 2025.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of July 2025.

Payment of insurance contributions for mandatory health insurance:

for persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in July, which refers to work performed in July 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after July 25, 2025, relating to work performed in June 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in July 2025, relating to work performed before June 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in July 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in July 2025 who were not subject to insurance on any other grounds.

for persons who in July 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of July 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in July 2025, on which health insurance contributions are due.

for persons who in July 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in July 2025.

for persons engaged in the collection of wild mushrooms and fruits in August 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of July 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for July 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for July 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of June 2025, which were accrued or paid after July 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before June 2025, which were accrued or paid in July 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for July 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for July 2025.

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after June 1, 2025 and July 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 by self-insured persons, with data for July 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in July 2025.

Submission of declarations form No. 1 with the data for July 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of August 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of August 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for July 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for August 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom the obligation to provide insurance arose in July 2025 on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until August 31st

VAT

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from August 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from August 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from August 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until August 31, 2025 (the deadline expires on September 1, 2025, since August 31, 2025 is a non-working day) persons insured in a universal pension fund who, as of September 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance service and age.

Until August 31, 2025 (the deadline expires on September 1, 2025, since August 31, 2025 is a non-working day), persons under Art. 4b, para. 1 of the Social Insurance Code, who have chosen to change their insurance from a universal pension fund to the “Pensions” fund, respectively to the “Pensions for Persons under Art. 69 ” fund, may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance service and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1.

Until August 31, 2025 (the deadline expires on September 1, 2025, since August 31, 2025 is a non-working day), persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of September 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” fund and for the exchange of information.

Until September 10th

Until September 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – August.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – August. The registered person who, during the tax period – August, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – August, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES declaration. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES declaration.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submitting Intrastat declarations for intro-Union imports / intro-Union exports , according to Art. 11, para. 1 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the reference period August 2025.

Until September 15th

CITA

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

Ordinance No. H-18 of 13.12.2006
1. Submission of data from a manufacturer/importer of fiscal devices for read fiscal memories in the month of August.

Until September 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submitting Intrastat declarations for intro-Union import / intro-Union export, according to Art. 11 para. 2 of LAICCTSA – for the newly registered Intrastat operators with an incurred current obligation with the first reference period – August 2025.

Until September 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in August for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Art. 42, para. 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in August, when the full amount of the employment income accrued by the employer for this month has not been paid by September 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in August for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in August, which refers to work performed in August 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after August 25, 2025, relating to work performed in July 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in August 2025, relating to work performed before July 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in August 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in August, which relates to work performed in August 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after August 25, 2025, relating to work performed in July 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in August 2025, relating to work performed before July 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in August 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in August 2025 who were not subject to insurance on any other grounds.

for persons who in August 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age under the procedure of Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age under the procedure of Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) under the procedure of Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of August 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in August 2025, on which health insurance contributions are due.

for persons who in August 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in August 2025.

for persons engaged in the collection of wild mushrooms and fruits in September 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of August 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for the month of August 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for the month of August 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of July 2025, which were accrued or paid after August 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before July 2025, which were accrued or paid in August 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for the month of August 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for the month of August 2025.

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after July 1, 2025 and August 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 by self-insured persons, with data for the month of August 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose remuneration was paid in August 2025.

Submission of declarations form No. 1 with the data for the month of August 2025 by the intermediary, the competent Bulgarian state authority, the sending department for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of September 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of September 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for the month of August 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for September 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in August 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in August 2025.

for persons who in August 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in August 2025.

for employed persons, who are entitled to compensation in August 2025 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in August 2025 .

for self-insured persons of the monthly insurance contributions due in advance for the month of August 2025.

for persons working without employment relationships for the wages paid in August 2025, on which social security contributions are due.

for seafarers , for work performed in August 2025

for persons engaged in the collection of wild mushrooms and fruits in September 2025.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for August 2025.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of August 2025.

Until September 30th

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

VAT

A registered person under Article 157a of the VAT Act shall submit a return-declaration for distance sales of goods imported from third countries or territories in the form of consignments with an intrinsic value not exceeding the lev equivalent of 150 euros, with the exception of excise goods for which the recipients are tax-exempt persons who are established, have a permanent address or usual residence in a Member State, including the country, for the tax period – the month of August and shall pay the tax due.

Personal Income Tax Act

Possibility of submitting a new annual tax return under Article 50 of the Personal Income Tax Act for the previous year in the event of an error being discovered in the declared data and circumstances, the basis and the specified obligations.
Opportunity upon discovery of an error in the data provided for a specific individual with the reports under Article 73 of the Personal Income Tax Act for the previous year, after February 28, the obligated persons must make changes to this data.

Payment of social security contributions and additional mandatory pension insurance:

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from September 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to be insured at their own expense from September 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from September 2025. The declaration is submitted to the sending agency.

Payment of insurance contributions for mandatory health insurance:

for self-insured persons for mandatory health insurance when determining the final insurance contribution for 2024 , with a new declaration submitted within the period under Art. 53, para. 2 of the Personal Income Tax Act, with which changes have been made to the annual tax declaration.

Ordinance No. H-13 of December 17, 2019

One-time submission of Declaration Form No. 6 by self-insured persons for the social security contributions due for 2024 upon submission of a new tax return within the period under Art. 53, para. 2 of the Personal Income Tax Act, which makes changes to the annual tax return, as a result of which the amount of the social security contributions due changes.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until September 30, 2025, persons insured in a universal pension fund who, as of October 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until September 30, 2025, persons under Art. 4b, para. 1 of the Social Insurance Code, who have chosen to change their insurance from a universal pension fund to the Pensions Fund, respectively to the Pensions for Persons under Art. 69 Fund , may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance service and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1 of the Social Insurance Code.

Until September 30, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of October 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until October 10th

Until October 14th

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submission of Intrastat declarations for intra-Union imports / intra-Union exports, according to Art. 11, para. 1 of ZSVTS – for the reference period of September 2025.

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – September.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – September. The registered person who, during the tax period – September, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and /or when a change occurs during this period, including replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – September, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.

Until October 15th

CITA

Payment of monthly advance payments for October for corporate tax under the Corporate Income Tax Act.
Declaration and payment of the tax for the third quarter on gambling activities from games with slot machines and games in a gaming casino.

Ordinance No. H-18 of 13.12.2006

Submission of data by the manufacturer/importer of fiscal devices for read fiscal memories in September.
Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activities on the ESFPs manufactured by them, who have undergone training and received a service key in September.
Submission of data from a fiscal device service company on the issued fiscal device registration certificates, on the interruption and start of service, as well as on notifications received for the loss, damage or destruction of the fiscal device registration certificate in September.
Submission to the NRA of a standardized audit file by persons registering and reporting sales with a document under Article 52o of Regulation No. H-18, containing information about the orders placed in the e-shop, under which deliveries of goods/services were made in the month of September.

Until October 20th

Legal Alert Inter Community Commodity Trade Statistics Act

Submitting Intrastat declarations for intra-Union imports / intra-Union exports, according to Art. 11 para. 2 of LAICTSA – for the newly registered Intrastat operators with an incurred current obligation with a first reference period of September 2025.

Until October 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in September for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Article 42, paragraph 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in September, when the full amount of the employment income accrued by the employer for this month has not been paid by October 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in September for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

until October 25 (the deadline expires on October 27, 2025, as October 25, 2025 is a non-attendance day)

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in September, which refers to work performed in September 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after September 25, 2025, relating to work performed in August 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in September 2025, relating to work performed before August 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in September 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in September 2025.

for persons who in September 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in September 2025.

for employed persons, who are entitled to compensation in September 2025 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in September 2025 .

for self-insured persons, the monthly insurance contributions due in advance for the month of September 2025.

for persons working without employment relationships for the wages paid in September 2025, on which social security contributions are due.

for seafarers , for work performed in September 2025

for persons engaged in the collection of wild mushrooms and fruits in October 2025.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for September 2025.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of September 2025.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarer

wish to be insured at their own expense from October 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to be insured at their own expense from October 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from October 2025. The declaration is submitted to the sending agency.

Payment of insurance contributions for mandatory health insurance:

until October 25 (the deadline expires on October 27, 2025, as October 25, 2025 is a non-attendance day)

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in September, which refers to work performed in September 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after September 25, 2025, relating to work performed in August 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in September 2025, relating to work performed before August 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in September 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in September 2025 who were not subject to insurance on any other grounds.

for persons who in September 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code

for the advance health insurance contributions due for the month of September 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in September 2025, on which health insurance contributions are due.

for persons who in September 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in September 2025.

for persons engaged in the collection of wild mushrooms and fruits in October 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of September 2025.

Ordinance No. H-13 of December 17, 2019

until October 25 (the deadline expires on October 27, 2025, as October 25, 2025 is a non-attendance day)

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for September 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for September 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month of August 2025, which were accrued or paid after September 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before August 2025, which were accrued or paid in September 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for September 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for September 2025.

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after August 1, 2025 and September 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 by self-insured persons, with data for September 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose remuneration was paid in September 2025.

Submission of declarations form No. 1 with the data for September 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of October 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of October 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for September 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for October 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in September 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until October 31st

LOCAL TAXES AND FEES ACT

Payment of the second installment of real estate tax for the current year.
Payment of the second installment of vehicle tax for the current year.
Payment of the final annual /patent/ tax for the fourth quarter of the current year.

CITA

Declaration and payment of withholding taxes under the Income Tax Act for the third quarter.

VAT

A registered person under Art. 154 of the VAT Act for supplies of services with a place of performance on the territory of a Member State, where the recipients are non-taxable persons, or under Art. 156 of the VAT Act for supplies of services with recipients who are non-taxable persons and with a place of performance on the territory of another Member State, where the taxable person is not established, including at a fixed establishment, and/or intra-community distance sales of goods to non-taxable persons, and/or domestic distance sales of goods to non-taxable persons, submits a return-declaration for the previous calendar quarter and pays the tax due.
A registered person under Art. 157a of the VAT Act shall submit a return-declaration for distance sales of goods imported from third countries or territories in the form of consignments with an intrinsic value not exceeding the lev equivalent of 150 euros, with the exception of excise goods for which the recipients are non-taxable persons who are established, have a permanent address or usual residence in a Member State, including the country, for the tax period – September and shall pay the tax due.
The payment service providers of the payee and the payment service providers of the payer shall provide information from the electronic register kept by them under Art. 123a, para. 1 and 2 of the VAT Act.

Persons registered under the VAT Act who are enterprises under the Accountancy Act shall declare, with the declaration under Art. 55, para. 1 of the Personal Income Tax Act and Art. 201, para. 1 of the Income Tax Act, data from their current accounting records on cash on hand and receivables from individual owners, workers, employees, persons employed under a management and control contract, and accountable persons, when at the end of the calendar quarter their total amount exceeds BGN 50,000.

Personal Income Tax Act

Declaration and payment of the advance tax due by individuals who have acquired income from business activity under Article 29 of the Personal Income Tax Act and from rent or other pecuniary provision for the use of rights or property during the third quarter of the year, when the payer of the income is not obliged to withhold the tax.
Declaration and payment of advance tax under Art. 43, para. 4, Art. 44, para. 4 and Art. 44a of the Personal Income Tax Act, withheld by enterprises and self-insured persons for income acquired by individuals in the third quarter of the year.
Declaration and payment of the final taxes due for the third quarter under Chapter Six of the Personal Income Tax Act, with the exception of the final tax due by local individuals for income from sources abroad.

INSURANCE PREMIUM TAX ACT

Payment by insurers or tax representatives of the tax on insurance premiums due for the previous quarter.
Filing a tax return under Art. 14, para. 1 of the Tax and Customs Act for the previous quarter.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from October 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to be insured at their own expense from October 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from October 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until October 31, 2025, persons insured in a universal pension fund who, as of November 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until October 31, 2025, persons under Art. 4b, para. 1 of the Social Insurance Code, who have chosen to change their insurance from a universal pension fund to the Pensions Fund, respectively to the Pensions for Persons under Art. 69 Fund , may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance service and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1 of the Social Insurance Code.

Until October 31, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of November 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information.

Until November 10th

Until November 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – October.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – October. The registered person who, during the tax period – October, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – October, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES return. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime until demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES return.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submission of Intrastat declarations for intra-Union imports / intra-Union exports, according to Art. 11, para. 1 of LAICCTSA for the reference period of October 2025.

Until November 15th

CITA

Deadline for declaring a reduction or increase in monthly and quarterly advance corporate tax payments pursuant to Article 88 of the Corporate Income Tax Act.
Payment of monthly advance payments for November for corporate tax under the Corporate Income Tax Act .

Ordinance No. H-18 of 13.12.2006

Submission of data by the manufacturer/importer of fiscal devices for fiscal memories read in October.
Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activities on the ESFPs manufactured by them, who have undergone training and received a service key in October.
Submission of data from a fiscal device service company on the issued fiscal device registration certificates, on the interruption and start of service, as well as on notifications received for the loss, damage or destruction of the fiscal device registration certificate in October.
Submission to the NRA of a standardized audit file by persons registering and reporting sales with a document under Article 52o of Regulation No. H-18, containing information about the orders placed in the e-shop, under which deliveries of goods/services were made in the month of October.

Until November 20th

Until November 25th

Personal Income Tax Act

Payment by the employer of the advance tax withheld in October for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Article 42, paragraph 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in October, when the full amount of the employment income accrued by the employer for this month has not been paid by November 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in October for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in October, which refers to work performed in October 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after October 25, 2025, relating to work performed in September 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in October 2025, relating to work performed before September 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in October 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in October 2025.

for persons who in October 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in October 2025.

for employed persons, who are entitled to compensation in October 2025 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in October 2025 .

for self-insured persons, the monthly insurance contributions due in advance for the month of October 2025.

for persons working without employment relationships for the wages paid in October 2025, on which social security contributions are due.

for seafarers , for work performed in October 2025

for persons engaged in the collection of wild mushrooms and fruits in November 2025.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of October 2025.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of October 2025.

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in October, which refers to work performed in October 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after October 25, 2025, relating to work performed in September 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in October 2025, relating to work performed before September 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in October 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in October 2025 who were not subject to insurance on any other grounds.

for persons who in October 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of October 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code ( self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in October 2025, on which health insurance contributions are due.

for persons who in October 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in October 2025.

for persons engaged in the collection of wild mushrooms and fruits in November 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of October 2025.

Ordinance No. H-13 of December 17, 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for the month of October 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for the month of October 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of September 2025, which were accrued or paid after October 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before September 2025, which were accrued or paid in October 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for the month of October 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for the month of October 2025.

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after September 1, 2025 and October 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 by self-insured persons, with data for the month of October 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in October 2025.

Submission of declarations form No. 1 with the data for the month of October 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with the data for the month of November 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of November 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for the month of October 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for November 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in October 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

__________________________________________________________________________

By the 25th day of the month following the first month of the period for which the insurance contributions were paid, the persons under Art. 4, para. 3, items 1, 2 and 4 and para. 7 of the Social Security Code, and Art. 17 of the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers, who have paid advance insurance contributions for health insurance, Pension Fund; Pension Fund and universal pension fund for periods determined by them during the calendar year, may submit data on the insurance with a declaration form No. 5.

Until November 30th

VAT

Personal Income Tax Act

Diplomatic missions of other countries that wish to cease paying tax on income from employment relationships concluded with local individuals from the beginning of the following year, based on a choice made by them under the Personal Income Tax Act, shall notify the competent territorial directorate of the National Revenue Agency in writing.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from November 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from November 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from November 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17, 2019

Until November 30, 2025 (the deadline expires on December 1, 2025, since November 30, 2025 is a non-working day) persons insured in a universal pension fund who, as of December 1, 2025, wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until November 30, 2025 (the deadline expires on December 1, 2025, since November 30, 2025 is a non-working day), persons under Art. 4b, para. 1 of the Social Insurance Code, who have chosen to change their insurance from a universal pension fund to the “Pensions” fund, respectively to the “Pensions for Persons under Art. 69 ” fund, may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance experience and age. Persons may exercise their right to choose after one year has elapsed from the choice under Art. 4b, para. 1 of the Social Insurance Code.

Until November 30, 2025 (the deadline expires on December 1, 2025, since November 30, 2025 is a non-working day), persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of December 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” fund and for the exchange of information.

Until December 1st

CITA
1. Payment of the monthly advance installments for December for the corporate tax under CITA.
2. Payment of the quarterly advance installments for the third quarter for the corporate tax under the CITA.

Until December 10th

CITA
Declaration of the bets made and the tax by organizers of gambling games and by operators of telephone or other electronic communication servicefor 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.

Until December 14th

VAT

Submission of a VAT return, together with accounting registers and payment of the VAT due for the tax period – November.
Submission of a VIES declaration by a registered person who has made intra-Community supplies, supplies as an intermediary in a three-party transaction (with the exception of an advance payment received (in whole or in part) from an intermediary in a three-party transaction) or supplies of services under Art. 21, para. 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 – November. The registered person who, during the tax period – November, sends or transports goods from the territory of the country to the territory of another Member State under the regime of warehousing of goods on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act , fills in section “D” of the VIES declaration.

Note: A registered person who, during the tax period – November, has made intra-Community supplies to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, or supplies as an intermediary in a three-way transaction to taxable persons or non-taxable legal entities registered for VAT purposes in Northern Ireland, shall submit a VIES declaration. A registered person who transfers goods constituting part of his business assets from the territory of the country to the territory of Northern Ireland under the goods storage regime on demand and/or when a change occurs during this period, including a replacement of the person under Art. 15a, para. 2, item 3 of the VAT Act, shall complete section “D” of the VIES declaration.

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Until December 15th

Ordinance No. H-18 of 13.12.2006
1. Submission of data by a manufacturer/importer of fiscal devices for calculated fiscal memories in the month of November.

2 . Submission of data by the manufacturer/importer of fiscal devices for the service technicians entitled to perform service activity on the ESFPs produced by them, who underwent training and received a service key in the month of November.

Until December 20th

LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT

Submitting Intrastat declarations for intra-Union imports / intra-Union exports , according to Art. 11, para. 2 of LEGAL ALERT INTER COMMUNITY COMMODITY TRADE STATISTICS ACT – for the newly registered Intrastat operators with an incurred current obligation with a first reference period of November 2025.

Until December 25th

PITA

Personal Income Tax Act

Payment by the employer of the advance tax withheld in November for income from employment relationships.
Payment by the employer of the advance tax, determined in accordance with Article 42, paragraph 6 of the Personal Income Tax Act, on the gross amount of the partial payments under employment relationships made in November, when the full amount of the employment income accrued by the employer for this month has not been paid by December 25.
Payment by state-owned enterprises under Article 163, paragraph 1 of the Forestry Act of the alternative tax withheld in November for income from the collection of wild mushrooms and fruits.

Payment of social security contributions and additional mandatory pension insurance:

for the persons under Art. 4, para. 1 of the Social Security Code , on the remuneration received, including accrued and unpaid or on remuneration not accrued in November, which refers to work performed in November 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid after November 25, 2025, relating to work performed in October 2025.

for the persons under Art. 4, para. 1 of the Social Security Code, on additional income from work (for example, additional remuneration for achieved results) accrued or paid in November 2025, relating to work performed before October 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in November 2025, when this remuneration is in a larger amount than the income on which the advance mandatory insurance contributions have been determined and paid*.

for persons whose denial or removal from work was declared unlawful by an act that entered into force in November 2025.

for persons who in November 2025 were reinstated to work in accordance with the procedure specified in special laws

for persons whose dismissal from work was declared illegal by an act that entered into force in November 2025.

for employed persons, who are entitled to compensation in November 2025 because they were not provided with suitable work.

for persons to whom unemployment compensation was paid in November 2025 .

for self-insured persons of the monthly insurance contributions due in advance for the month of November 2025.

for persons working without employment relationships for the wages paid in November 2025, on which social security contributions are due.

for seafarers , for work performed in November 2025

for persons engaged in the collection of wild mushrooms and fruits in December 2025.

for persons sent to work abroad by a Bulgarian intermediary who have chosen to insure themselves for the Pension Fund and additional mandatory pension insurance for the month of November 2025.

for the spouses of long-term seconded employees in diplomatic services during their mandate abroad, insurance contributions relating to the month of November 2025.

Payment of insurance contributions for mandatory health insurance:

for the persons under Art. 4, para. 1 of the Social Security Code, on the remuneration received, including accrued and unpaid or on remuneration not accrued in November, which refers to work performed in November 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid after November 25, 2025, relating to work performed in October 2025.

for persons under Art. 4, para. 1 of the Social Security Code on additional income from work (for example, additional remuneration for achieved results) accrued or paid in November 2025, relating to work performed before October 2025.

for persons under Art. 4, para. 10 of the Social Security Code (who have concluded an employment contract for short-term seasonal agricultural work on the basis of Art. 114a, para. 1 of the Labor Code), for paid remuneration for work performed in November 2025, when this remuneration is in a larger amount than the income on which the advance mandatory health insurance contributions have been determined and paid*.

for persons on unpaid leave in November 2025 who were not subject to insurance on any other grounds.

for persons who in November 2025 are temporarily incapacitated due to illness, pregnancy and childbirth, on leave to raise a child up to 2 years of age pursuant to Art. 164, para. 1 and 3 of the Labor Code, leave for adoption of a child up to 5 years of age pursuant to Art. 164b, para. 1 and 5 of the Labor Code and leave to raise a child up to 8 years of age by the father (adoptive parent) pursuant to Art. 164c of the Labor Code.

for the advance health insurance contributions due for the month of November 2025 by the persons under Art. 4, para. 3, items 1, 2 and 4 of the Social Security Code (self-insured persons within the meaning of the Social Security Code).

for persons working without employment relationships for the wages paid in November 2025, on which health insurance contributions are due.

for persons who in November 2025 were subject to health insurance pursuant to Art. 40, para. 5 item 1 of the Health Insurance Act (persons who were not insured on the grounds of Art. 40, para. 1, 2 or 3 of the Act).

for seafarers for work in November 2025.

for persons engaged in the collection of wild mushrooms and fruits in December 2025.

for employees of the Bulgarian Orthodox Church and other legally recognized religious denominations who do not receive remuneration for activities performed for the month of November 2025.

Ordinance No. H-13 of December 17 , 2019

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for November 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with data for November 2025, in the event of compensation due to an employed person who has not been provided with suitable work.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from employment for the month of October 2025, which were accrued or paid after November 25, 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, for accrued or paid additional income from work for the month before October 2025, which were accrued or paid in November 2025.

Submission of declarations form No. 1 by employers, insurers and their branches and divisions, with the data for November 2025 for persons whose insurance period is considered as time under Art. 9, para. 3, items 1, 2 and 5 of the Social Security Code.

Submission of declaration form No. 1 by self-insured persons with data for November 2025.

Submission of declaration form No. 1 with a code for the type of insured 22 of the self-insured persons who have wished to submit the declaration once, in case they are insured only in the Pensions Fund for disability due to general illness, for old age and death, when the insurance arose after October 1, 2025 and November 2025 is the first full calendar month of insurance.

Submission of declaration form No. 1 by self-insured persons, with data for November 2025 for a spouse, when participating in the work activity and, if desired, being insured for disability due to general illness, old age and death and for general illness and maternity.

Submission of declarations form No. 1 by insurers, their branches and divisions for persons who worked without employment relationships, whose wages were paid in November 2025.

Submission of declarations form No. 1 with the data for November 2025 by the intermediary, the competent Bulgarian state authority, the sending agency for persons under Art. 16, 17, and 17a of the NOOSLBGRCHML – sent to work abroad by a Bulgarian intermediary; working in international bodies or organizations with the consent of the competent Bulgarian state authorities; the spouse of a long-term seconded employee in a diplomatic service.

Submission of declarations form No. 1 with data for the month of December 2025 for persons engaged in the collection of wild mushrooms and fruits in the month of December 2025.

Submission of Declaration Form No. 6 by employers, insurers and their branches and divisions for the mandatory social security contributions due for November 2025.

Submission of Declaration Form No. 6 by enterprises under Art. 163, para. 1 of the Forestry Act for the mandatory social security contributions due for December 2025 for persons engaged in the collection of wild mushrooms and fruits.

Submission of Declaration Form No. 7 by persons for whom in November 2025 the obligation to provide insurance arose on the basis of Art. 40, para. 5, item 1 of the Health Insurance Act – persons who are not insured on the basis of Art. 40, para. 1, 2 or 3 of the Act.

Until December 31st

LOCAL TAXES AND FEES ACT

Deadline for submitting a declaration under Article 61x of the Law on Taxi Transport and for paying the tax for taxi passenger transport for the following year /the tax is paid upon receipt of the permit to exercise the activity/.
Submitting a declaration for exemption from garbage collection and disposal fees for properties that will not be used throughout the following year.

CITA

Filing a declaration under Art. 259, para. 1 of the CITA to exercise the right to elect to tax the activity of operating ships.
Filing a declaration under Art. 202a, para. 4 of the CITA by foreign legal entities that have chosen to recalculate the tax withheld at source.
Declaration and payment of tax on additional expenses of members of parliament.

VAT

Personal Income Tax Act

Filing a declaration under Art. 29a, para. 4 of the Personal Income Tax Act to exercise the right to choose to be taxed on the annual tax base under Art. 28 of the Personal Income Tax Act from the beginning of the following year by individuals – registered as farmers.
Submission of a declaration of election under Art. 29a, para. 6, item 2 of the Personal Income Tax Act by individuals – registered as farmers who have been subject to tax on the annual tax base under Art. 28 of the Personal Income Tax Act for at least five consecutive years and from the beginning of the following year wish to switch to taxation under Art. 29 of the Personal Income Tax Act.
Diplomatic missions of other countries that have chosen from the beginning of the following year to determine, withhold and pay tax on income from employment relationships concluded with local individuals, in connection with the functions performed by the missions in the Republic of Bulgaria, shall notify the competent territorial directorate of the National Revenue Agency.

Submission of declarations under the Regulation on social security for self-insured persons, Bulgarian citizens working abroad and seafarers

wish to be insured at their own expense from December 2025. The declaration is submitted to the sending intermediary.

Submission of a declaration by persons working in international bodies or organizations with the consent of the competent Bulgarian state authorities who wish to insure themselves at their own expense from December 2025. The declaration is submitted to the relevant Bulgarian state authority.

Submission of a declaration by the spouse of a long-term seconded employee in a diplomatic service for the time spent abroad during his/her mandate abroad, who wish to be insured at their own expense from December 2025. The declaration is submitted to the sending agency.

Ordinance No. H-13 of December 17 , 2019

Until December 31, 2025, persons insured in a universal pension fund who, as of January 1, 2025 , wish to change their insurance from a universal pension fund to the Pensions Fund, respectively the Pensions for Persons under Art. 69 Fund of the state social security, submit an application in accordance with Annex No. 3 to Art. 4, para. 5 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the Guaranteed Claims of Workers and Employees Fund and for the exchange of information, but no later than 1 year before their age under Art. 68, para. 1 of the Social Security Code , if they have not been granted a pension for insurance experience and age.

Until December 31, 2025, persons under Art. 4b, para. 1 of the Social Insurance Code, who have chosen to change their insurance from a universal pension fund to the Pensions Fund, respectively to the Pensions for Persons under Art. 69 Fund , may choose to resume their insurance in a universal pension fund by submitting an individual application to the pension insurance company managing the fund in which they wish to participate, but no later than 1 year before their age under Art. 68, para. 1 of the Social Insurance Code , if they have not been granted a pension for insurance years and age. Persons may exercise their right to choose after one year from the choice under Art. 4b, para. 1 of the Social Insurance Code.

Until December 31, 2025, persons insured in an occupational pension fund, if they have not been granted a pension for insurance length of service and age or an occupational pension for early retirement, may exercise their right of choice under Art. 4c of the Social Security Act once and change their insurance from an occupational pension fund to the Pensions Fund of the state social security, as of January 1, 2025 , by submitting an application in accordance with Annex No. 4 to Art. 4, para. 6 of the Regulation on the procedure for choosing insurance, paying and distributing mandatory insurance contributions, contributions to the “Guaranteed Claims of Workers and Employees” fund and for the exchange of information.

Tax and Insurance Calendar 2025

LOCAL TAX ACT

CITA

Ordinance No. H-18 of 13.12.2006