Bulgarian tax calendar 2026
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The dates below come from the same statutory dataset as our calculators — one source, updated each year. Recurring obligations appear on every date they fall due, and a deadline that links somewhere leads to the article explaining it.
What's due next · 2026
- Payroll contributions and declarationsdue today
- Self-insured persons' contributionsdue today
- Monthly VAT return and payment20 days left
- VIES declaration for intra-EU supplies20 days left
- Intrastat declaration20 days left
01January
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
02February
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- Statements of income paid to individuals (art. 73)Businesses · Employers
03March
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- 5% discount deadline for the personal tax returnFile electronically and pay by this date to receive the 5% discount.Individuals
04April
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Corporate advance tax instalmentQuarterlyQ1 by 15 April, Q2 by 15 July, Q3 by 1 December; no instalment for Q4.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- Annual personal income tax declarationFiling opens 10 January.Individuals
- Quarterly withholding tax declaration (art. 55)QuarterlyFiled after the first, second and third quarter — no filing for the fourth.Businesses · Employers
- Self-insured persons' annual equalizationIndividuals
05May
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
06June
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- Annual corporate income tax declarationFiling window 1 March – 30 June.Businesses
- Sole traders' annual tax declarationSole traders (ET) file by 30 June rather than 30 April.Individuals · Businesses
- Declaration of no activityBusinesses
- Local property and vehicle tax instalmentPaying the whole year by 30 April earns a 5% discount.Businesses · Individuals
07July
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Corporate advance tax instalmentQuarterlyQ1 by 15 April, Q2 by 15 July, Q3 by 1 December; no instalment for Q4.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- Quarterly withholding tax declaration (art. 55)QuarterlyFiled after the first, second and third quarter — no filing for the fourth.Businesses · Employers
08August
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
09September
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- Corrective tax declarationIndividuals · Businesses
- Annual financial statements filingBusinesses
10October
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
- Quarterly withholding tax declaration (art. 55)QuarterlyFiled after the first, second and third quarter — no filing for the fourth.Businesses · Employers
- Local property and vehicle tax instalmentPaying the whole year by 30 April earns a 5% discount.Businesses · Individuals
11November
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
12December
- Corporate advance tax instalmentQuarterlyQ1 by 15 April, Q2 by 15 July, Q3 by 1 December; no instalment for Q4.Businesses
- Monthly VAT return and paymentMonthlyBusinesses
- VIES declaration for intra-EU suppliesMonthlyOnly for periods with intra-EU supplies.Businesses
- Intrastat declarationMonthlyOnly above the annual Intrastat thresholds.Businesses
- Payroll contributions and declarationsMonthlyEmployers
- Self-insured persons' contributionsMonthlyIndividuals · Businesses
Estimate what these obligations actually cost with our calculators: Calculators →
