Accounting in Bulgaria: which deadlines every month keeps, and what exactly you pay

A small company in Bulgaria — EOOD, OOD or ET — has obligations every month, regardless of whether it had any turnover. A missed deadline to NAP or NOI doesn't go unnoticed: interest follows, and repeated lapses bring penalties too. Here's what accounting service actually covers and when the dates become critical.

What accounting covers in practice

For a company with or without staff, accounting covers several ongoing streams of work:

• recording documents — invoices, bank statements, cash transactions;
• calculating and filing social security contributions and income tax for hired employees;
• VAT returns, if the company is registered under the VAT Act (ZDDS);
• annual accounting closure and tax return;
• communication with NAP whenever a letter or request for documents arrives.

With digital accounting such as Fiscala's, documents are submitted online — scanned invoices, statements, electronic signature — with no paper and no need to visit an office. This doesn't change the deadlines, it just makes them easier to meet.

Monthly obligations that don't wait

If the company has at least one hired employee — including the owner themselves under a management contract — the following cycle runs every month:

1. by the 25th of the following month, social security contributions on salaries must be paid;
2. within the same deadline, declaration form 1 and form 6 must be submitted to NAP;
3. if the company is VAT-registered, the monthly VAT return under ZDDS must also be filed and the due tax paid within the standard deadline for the regime.

For self-insured persons (an EOOD/ET owner without an employment contract), the minimum insurable income for 2026 is EUR 550.66 up to 31 July and EUR 620.20 from 1 August onwards — contributions are due on this base unless actual income is higher.

Social security contributions for 2026

The total contribution for the "State Social Security" fund, the supplementary pension fund (UPF) and health insurance is split between employee and employer:

• for the employee — 13.78% (10.58% DOO and UPF + 3.2% health contribution);
• for the employer — 18.52%, plus an "Occupational Accident and Disease" contribution ranging between 0.4% and 1.1% depending on the company's main economic activity.

The maximum insurable income is EUR 2,111.64 up to 31 July 2026 and EUR 2,300 from 1 August 2026 — no contributions are due above this amount, even with a higher gross salary. The currency in which all of this is calculated and paid is the euro — Bulgaria switched to the euro from 1 January 2026, at a fixed rate of 1 euro = 1.95583 leva.

The annual report and the tax return

Annual accounting closure isn't a formality at the end of January — it's a process that usually starts at the beginning of the year and ends with the filing of the annual corporate tax return under ZKPO. The statutory window for filing runs from 1 March to 30 June, and corporate tax for the past year is also due by 30 June. If the company distributes profit as a dividend to the owners, the dividend tax due is 5% and is withheld at the time of payment.

VAT and intra-Community acquisitions

Companies that buy goods from suppliers in other EU countries must watch the annual threshold of EUR 10,000 for intra-Community acquisitions under the VAT Act. Above this threshold, an obligation to register for VAT arises even if the company isn't registered on another basis. This is a detail that owners who import goods irregularly or in small batches easily overlook — so it's worth tracking cumulatively for the whole calendar year, not just per individual delivery.

When the task moves from "doing it yourself" to hiring an accountant

Many EOOD owners keep track of their first invoices themselves in a spreadsheet. This works until:

• you hire your first employee — then monthly declarations, deadlines and payroll records appear;
• you register for VAT voluntarily or by obligation;
• you start trading with counterparties from the EU or outside it;
• you receive a letter from NAP requesting an explanation or documents — here the response must be accurate and on time.

At these moments, the risk of an error in a declaration or a missed deadline grows fast, and the consequences — interest, audits, lost time — cost more than regular monthly service.

For foreign owners of companies in Bulgaria

A foreigner who manages an EOOD or OOD in Bulgaria doesn't have different rules from a Bulgarian owner — the deadlines, contributions and taxes are the same. The practical difference is: someone is needed who receives and understands the letters from NAP, tracks deadlines and communicates with the institutions in Bulgarian, while the owner is outside the country. Digital accounting is made exactly for this case — everything is handled by phone, email or through a platform, without the need for a physical presence at an office in Sofia.

What to prepare before contacting an accountant

Before the first conversation, it's good to have on hand:

• an up-to-date certificate of good standing or the company's EIK;
• information on whether the company is VAT-registered;
• number of employees, if any, and approximate gross salaries;
• annual turnover — at least a rough figure, for the previous year.

This shortens the time needed to clarify the scope and cost of monthly service — prices for specific service packages are published on the rates page, as they depend on the volume of documents and number of employees.

If you're not sure whether a deadline is already coming up, or you have a letter from NAP you don't know how to respond to — this is the moment to call. The office works Monday to Friday, 09:00–18:00, by phone and WhatsApp +359 899 115 149, and an inquiry can also be left directly through the website.