National Revenue Agency: what you need to know if you run a company in Bulgaria

The National Revenue Agency (NRA) is the institution to which you submit your company's annual tax return, transfer payroll contributions, and declare VAT if you are registered under the VAT Act. For the owner of an EOOD, OOD, or ET, this is the main point of contact with the state on tax and social security matters — and most communication today happens online rather than at a counter.

What the NRA does with regard to a small company

The agency administers corporate tax (under the Corporate Income Tax Act - ZKPO), personal income tax (under the Personal Income Tax Act - ZDDFL), social security contributions under the Social Insurance Code (KSO), and VAT under the VAT Act. Besides accepting returns and payments, the NRA also carries out checks — both desk audits and on-site inspections — when the data in submitted documents doesn't match information it holds from third parties: banks, other institutions, providers of electronic services.

Annual return and corporate tax

The annual tax return under the Corporate Income Tax Act is filed between March 1 and June 30 of the year following the reporting year. The corporate tax due must also be paid within the same deadline — by June 30. This applies regardless of whether the company was actively operating, as long as it was subject to filing under the law. The return is submitted via the NRA's electronic portal using a qualified electronic signature (QES) or a personal identification code (PIC).

Payroll contributions

If the company has employees under employment contracts, the employer pays social security contributions by the 25th of the month following the month for which they are due. From 2026, the contribution payable by the insured person is 13.78% (10.58% for pension insurance plus 3.2% health insurance), and the contribution payable by the employer is 18.52%, plus a contribution for occupational accidents and diseases (TZPB) ranging between 0.4% and 1.1%, depending on the main economic activity.

The maximum insurable income is EUR 2,111.64 until July 31, 2026, rising to EUR 2,300 from August 1, 2026. For self-insured individuals — sole traders (ET owners), EOOD managers without an employment contract, freelancers — the minimum insurable income is EUR 550.66 until July 31 and EUR 620.20 from August 1, 2026.

Dividend tax

When profit is distributed to an individual, a dividend tax of 5% is due. Its declaration and payment are made to the NRA according to the deadlines under the Personal Income Tax Act — if you are unsure of the exact date of the distribution decision, it's best to check with a current accountant before transferring the amount.

VAT and intra-Community acquisitions

If the company purchases goods from a supplier in another EU member state and the total value of these acquisitions exceeds EUR 10,000 in a calendar year, an obligation to register for VAT on this basis arises, even if the company's turnover is otherwise below the mandatory registration threshold. It is advisable to monitor this threshold on an ongoing basis, not at year-end.

NRA electronic services

Most communication with the agency happens online:

• Personal Identification Code (PIC) — free, issued to an individual at an NRA office or via a qualified electronic signature; allows filing of returns and checking of obligations.
• Qualified Electronic Signature (QES) — used both for the NRA and for other institutions, including the Commercial Register.
• NRA portal — used to submit VAT returns, annual tax returns, declarations form 1 and 6 for insured persons, and to check current obligations and overpaid amounts.

Through the portal you can also check whether you have outstanding obligations before applying for a loan, a public procurement contract, or a certificate of good standing — most institutions require a certificate from the NRA confirming no outstanding liabilities.

Checks and control

The NRA cross-checks submitted returns against data from banks, sales software providers, other administrations, and foreign tax authorities through automatic exchange of information. A discrepancy between declared revenue and account movements, or between declared supplies and data from counterparties, usually leads to a request for documents or a desk audit. Responding on time with correct documents usually resolves the matter without escalating to a full tax audit.

When to seek an accountant

The general rules above cover most small companies, but some cases require individual assessment:

• you receive a letter or request for documents from the NRA and are not sure exactly what is being asked;
• you are approaching or have exceeded the EUR 10,000 threshold for intra-Community acquisitions;
• a dividend distribution is coming up and you have foreign partners;
• you are starting activity as a self-insured person and don't know what insurable income to declare;
• you receive a notice of a tax audit or on-site inspection.

In these situations, it is better to act with a current accountant or ask the NRA directly, rather than guess — a mistake in a return filed with the agency is easier to correct before it is submitted than afterward.

If you run a company in Bulgaria and want dealing with the NRA to go without unnecessary stress, you can call +359 899 115 149 on weekdays between 09:00 and 18:00, or leave an inquiry through the Fiscala website.