National Revenue Agency: what every business owner needs to know

The National Revenue Agency (NRA) is the institution that administers taxes and mandatory social security contributions in Bulgaria — VAT, corporate tax, personal income tax, and social security contributions. From the date your company is registered in the Commercial Register, the NRA already has data about you, but this doesn't mean you're "in the system" for everything — for most declarations and services, you need to obtain access yourself through a personal identification code (PIC) or a qualified electronic signature.

What exactly the NRA handles regarding your company

The agency collects and administers:

• corporate tax under the Corporate Income Tax Act (CITA/ЗКПО);
• personal income tax under the Personal Income Tax Act (ЗДДФЛ), including tax on dividends;
• VAT under the Value Added Tax Act (ЗДДС);
• mandatory social security contributions under the Social Insurance Code (КСО) for staff and for self-insured persons.

The NRA also accepts annual financial statements for tax purposes, processes Declaration Form 1 and Form 6 for insured persons, and conducts checks and audits when data doesn't match or submissions are missing.

Deadlines the NRA monitors strictly

Several dates recur every year and are worth marking on your company calendar:

• By the 25th of the following month — employers pay social security contributions for staff. From 2026, the employee's share is 13.78% (10.58% for pension and supplementary pension funds plus 3.2% health insurance), and the employer's share is 18.52%, plus the "Occupational Accident and Disease" (ТЗПБ) contribution ranging between 0.4% and 1.1% depending on the activity.
• Maximum insurable income — until 31 July 2026 it is EUR 2,111.64 monthly, rising to EUR 2,300 from 1 August 2026. For self-insured persons, the minimum insurable income is EUR 550.66 until 31 July and EUR 620.20 from 1 August 2026.
• From 1 March to 30 June, the annual tax return under CITA is filed, and the corporate tax due must be paid within the same deadline — by 30 June.
• 5% dividend tax — withheld and remitted upon distribution of profit to individuals.
• EUR 10,000 annual threshold for intra-Community acquisition (ВОП) — if the company purchases goods from another EU member state above this threshold, an obligation for VAT registration on this basis arises, even if the company is not otherwise VAT-registered.

From 1 January 2026, all statutory amounts are stated in euro (fixed rate 1 EUR = 1.95583 BGN), so declarations and payment orders to the NRA are now submitted in euro for the relevant periods.

How to contact the NRA

For most actions, you don't need to visit an office in person:

1. You obtain a PIC from the NRA (free of charge, in person with an ID card or through an authorized representative) or use a qualified electronic signature.
2. Through the e-services portal, you submit declarations, statements and applications, check liabilities, and review your company's file.
3. For questions that don't require a document, there's an NRA information phone line, and for specific cases — an inquiry through the e-services system or a visit to the relevant registration office of the company.

When changing address, partners or scope of activity, the changes are recorded in the Commercial Register, but certain circumstances — for example, a change in the insurance status of the manager — must also be declared directly to the NRA through the relevant declaration.

Checks and audits

The NRA may order a check when there's a discrepancy between filed declarations, in case of late or missing submissions, upon signals, or as part of routine control in certain sectors. A check usually requires presenting documents within a set deadline — invoices, contracts, analytical registers. An audit is a more thorough procedure and concludes with an audit act, against which there is a right of objection and appeal under the Tax and Social Insurance Procedure Code.

If you receive a notice for a check or an audit act, the response deadline runs from the date of service — missing it limits your options for defense, so it's better to act immediately rather than at the last moment.

When you need an accountant by your side

Several situations are a good reason to seek an accountant before responding to the NRA yourself:

• you receive a request for documents or an audit report and aren't sure exactly what's being asked;
• you're facing VAT registration due to reaching the turnover threshold or because of ВОП above EUR 10,000;
• you're distributing a dividend and need to correctly withhold and remit the tax;
• you're unsure whether the insurable income of a manager or self-insured person has been calculated correctly against the new 2026 thresholds.

The general information in this text does not replace specific consultation — every case involving real amounts and deadlines should be checked individually, preferably by an accountant familiar with the company's file, or directly through an inquiry to the NRA.

If you manage an EOOD, OOD, or operate as a sole trader (ET) and are unsure whether the declarations filed and contributions paid to the NRA are correct, you can call Fiscala at +359 899 115 149 (Monday–Friday, 09:00–18:00) or leave an inquiry through the website.