Bulgaria’s entry into the Eurozone on January 1, 2026, transforms not only the currency in our wallets but also the way we report for our businesses. This year is critical, as all declarations, payments, and reports are now filed entirely in Euro. To ensure you stay compliant with the NRA (National Revenue Agency) and the NSSI (National Social Security Institute), we have prepared this detailed calendar with the most important dates.
Monthly Obligations (Every Month)
Regardless of the field of activity, every business has recurring commitments.
- By the 14th: Filing VAT declarations and VIES declarations. Remember that starting from February 2026 (for the January period), all amounts in the ledgers are in Euro. If you are still adapting to working with the new cash currency, check our article First Month with the Euro: Cash Management and Reporting.
- By the 25th: Filing Declaration Form 1 and Form 6 for social security contributions. This is also the final deadline for the actual payment of social security and income tax on employment relations.
January 2026: The Transition Period
January is the month of “dual circulation.”
- January 31: The last day the Lev is legal tender alongside the Euro. After this date, your cash register must be cleared of Levs.
- January 31: Final deadline for filing the advance tax declaration under Art. 55 for the fourth quarter of 2025.
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Annual Closing for 2025 Income
Even though we are in 2026, we are reporting on the previous year. It is important to know How to Do Annual Closing for Freelance Professionals?, as the principles remain the same, but the final figures are filed in the new currency.
- March 31: Final deadline for filing the Annual Tax Return (ATR) under Art. 92 of the CITA (Corporate Income Tax Act) for legal entities (companies). This is also the deadline for paying corporate tax.
- March 31: Final deadline for filing annual reports to the NSI (National Statistical Institute).
- April 30: Final deadline for natural persons (freelancers, self-employed, landlords) to file the declaration under Art. 50 of the PITA (Personal Income Tax Act) and pay income tax.
Quarterly Deadlines (Advance Payments)
For those who owe advance tax (self-employed and companies with high turnovers):
- April 30: First Quarter.
- July 31: Second Quarter.
- October 31: Third Quarter.
Specific Dates in 2026
- June 1, 2026: An important date for administration – Employment books are discontinued and officially replaced by the electronic employment register. Check if you have scanned and returned all books to your employees.
- September 30: Final deadline for publishing the Annual Financial Statements (AFS) in the Commercial Register for the previous year.
Summary Table of 2026 Accounting Deadlines
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Why Is It Important to Follow the Calendar?
In 2026, the NRA has new tools for automated monitoring of Eurozone transactions. Any delay not only generates interest but can also trigger an automated audit, especially regarding errors in the conversion of old balances.
Working with an experienced accountant this year is not a luxury, but a safeguard against the chaos of the currency transition. Focus on growing your business while the professionals ensure that the deadlines in this calendar are met to the last second.
Warning: This article is informative and does not replace consultation with a licensed accountant. Legislation may undergo changes during the year.
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