14 January 2026
VAT return and VIES — December 2025
VAT Act (ЗДДС) Art. 125
VAT return and VIES return for the December 2025 tax period. Payment of VAT due.
VAT
NRA · Tax deadlines · 2026
Tax deadlines for the NRA - track only those that concern you.
This is an intelligent tax calendar that contains absolutely all important dates for 2026. You can easily customize it according to your personal profile - whether you are a freelancer, have a VAT registration, or run your own company.
Tax deadlines are not the same for everyone.
Regular individuals, freelancers, and VAT-registered companies have completely different obligations to the state - they must follow different dates and fill out different documents. If you miss even one of these deadlines, you start accumulating penalty interest from the very first day of delay.
Our special tax calendar helps you track only the dates that personally affect your business - without confusing you with unnecessary information. You can very easily add it to your Google Calendar or Apple Calendar to receive automatic reminders well in advance.
Asya
Tax Consultant · Smetalnik
We create a completely individual plan for every one of our clients - we write everything down date by date to ensure there is not a single missed deadline. If you happen to be unsure whether a given date applies to your business or if you are in a more non-standard situation, you can contact me directly.
§ 01Who is required to track NRA deadlines?
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Absolutely every person who receives income, every person who pays only their social security contributions, as well as every company that submits documents to the NRA, has a strict obligation to observe these dates. With every single delay, the state automatically begins to accrue penalty interest on the very next day after the deadline expires.
§ 02How to add the deadlines to Google Calendar?
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Simply click the „Add to Google Calendar“ button — the system will generate a file with absolutely all important dates for your type of activity. Then open it in Google Calendar, Apple Calendar, or Outlook. This way, you will receive automatic reminders exactly three days before each important deadline expires.
§ 03What is the difference between profiles?
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The „Every person“ profile includes the annual tax return. The „Freelancers“ profile adds advance income taxes and monthly social security contributions to that. The „VAT-registered“ profile also includes the mandatory monthly VAT returns. The „Company“ profile covers advance corporate tax payments and annual company returns.
§ 04When is the deadline for Annual tax return for 2025?
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Important clarification regarding annual tax returns: The annual tax return for income received in 2025 must be submitted no later than April 30, 2026. If you manage to submit the documents and pay your liability earlier (by March 31), the state grants you a 5% discount on the amount (the discount can be up to 250 euros).
§ 05Are deadlines extended during holidays?
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What happens during weekends and holidays? If a deadline falls on a Saturday, Sunday, or during an official national holiday, it is automatically moved to the first following business day. In our calendar, we have already calculated this and show you the exact and corrected dates directly.
§ 06Do farmers havedifferent deadlines?
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Yes, people who are registered as agricultural producers have their own separate and specific deadlines. Just select the "Agriculture" profile from the calendar menu to see all the dates that apply to this activity.
Can't find an answer?
Contact our tax consultant — a free 30-minute consultation for every new client.
We prepare a personalized tax plan with all important deadlines for 2026.
Book a consultation →§ Guide
How to use the NRA Calendar?
01
Select your personal profile
Just select the category that matches your activity - freelancer, VAT registration, own company, or agricultural producer. The calendar will immediately filter the information and show only the dates that matter to you.
02
Change the way you view
You can view dates as detailed cards with information, as a condensed list in rows, or as a classic calendar with a view for all 12 months of the year.
03
Add everything to your personal calendar
With just one click, you can download a file to add to your Google Calendar, Apple Calendar, or Outlook. This will ensure you receive notifications exactly three days before every important date.
04
Consult if needed
Not sure if a deadline applies to you? Our tax consultant will answer you for free within 24 hours.
The Smetalnik platform was created specifically to help with accounting for freelancers and small businesses. We are currently successfully partnering with over 340 different clients from all over Bulgaria.
All dates you see in our calendar are taken directly from official state sources and are updated as soon as there is any change in the laws. If you use Google Calendar - it is enough to add our calendar only once, and then it will update completely automatically.
Google Calendar Apple Calendar Outlook .ics file
§ ProfilesFind your type
Find your profile.
P01 · Basic
NRA deadlines for individuals
Annual Tax Return under Art. 50 of PITA. Suitable for any individual with income.
P02 · Popular
NRA deadlines for freelancers and self-employed
PITA advance tax under Art. 55, social security contributions and Declaration Form 1.
P03 · VAT
NRA deadlines for VAT-registered
Monthly VAT returns plus freelancer profile.
P04 · Company
NRA deadlines for EOOD and OOD
CIT advance payments, annual tax return, and social security for managers.
P05 · Agriculture
NRA deadlines for agricultural merchants
Specific deadlines for registered agricultural producers.
P06 · Self-employed
NRA deadlines for self-employed persons
Combined profile for simultaneous employment contract and freelance practice.
* Smetalnik is an information resource. All data is for informational purposes — consult a licensed accountant for an official opinion. Last updated: June 2026.
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