14 Януари 2027
ДДС декларация и VIES — декември 2026
ЗДДС чл. 125
Справка-декларация по ЗДДС и VIES-декларация за данъчен период декември 2026 г. Внасяне на дължимия ДДС.
ДДС
NRA · Tax Deadlines · 2027
Tax deadlines to the NRA 2027: your dates, without the fluff.
VAT, social security contributions, annual tax returns, advance payments, and patent tax for 2027 in one place. Choose how you work, whether as an employee, freelancer, sole trader, or with your own company, and the calendar keeps only the deadlines that apply to you.
2027 starts with a report for 2026.
By the end of June, most deadlines are related to the previous year: annual tax returns for 2026 income are filed by individuals, sole traders, and companies. In parallel, monthly deadlines for VAT and social security contributions run throughout the year, as do advance corporate tax payments for companies.
Which of these dates apply to you depends on the form in which you work. Select your profile, and add the remaining deadlines to Google Calendar, Outlook, or Apple Calendar so you can receive timely reminders and avoid interest for late payments.
Asya
Tax Consultant · Smetalnik
We create a fully customized plan for each of our clients—we write everything out date by date to ensure that not a single deadline is missed. If you happen to be unsure whether a certain date applies to your business or if you find yourself in a more non-standard situation, you can contact me directly.
30-minute consultation → [email protected]
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§ 01Who is obligated 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 comply with these dates. With every delay, the state automatically starts charging penalty interest from the very next day after the deadline expires.
§ 02How to add the deadlines to Google Calendar?
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Click the „Add to calendar“ button and select Google Calendar, Outlook, iCal, or download an .ics file. You can add a single deadline, the whole month, or the entire year, by adding only the dates for the profile you have selected.
§ 03What is the difference between the profiles?
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The "Employee / Individual" profile shows the annual tax return and local taxes. "Freelance / Professional" and "Self-employed" add monthly social security contributions. "Owner of EOOD/OOD" and "Sole Trader" also cover the annual activity tax return, advance payments, and dividend tax. "VAT Registered" adds the monthly VAT returns, and "Patent Tax" contains the payments under the Local Taxes and Fees Act.
§ 04When is the deadline for the 2026 Annual Tax Return?
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The annual tax return for income received in 2026 must be submitted no later than April 30, 2027 If you submit it electronically and pay the tax by March 31, you get a 5% discount on the tax due. Sole traders submit their declaration by June 30.
§ 05Are deadlines extended for public holidays?
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Yes. When a deadline falls on a Saturday, Sunday, or public holiday, it expires on the first following working day. The calendar shows the legal date, so if a deadline falls on a non-working day, check which is the next working day.
§ 06Do farmers havedifferent deadlines?
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Yes. Farmers who have chosen to be taxed as sole proprietors submit their annual tax return by June 30, and the choice of regime for the following year is declared by December 31. These deadlines are in the „Sole Proprietor (ET)“ profile.
Can't find an answer?
Contact our tax consultant — 30-minute consultation.
We prepare a personal tax plan with all the important deadlines for 2027.
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Book a consultation →§ Guide
How to usethe NRA Calendar?
01
Choose your personal profile
Simply select the category that fits your activity - freelancer, VAT-registered, own company, or farmer. The calendar will immediately filter the information and show only the dates that matter to you.
02
Change the viewing mode
You can view the dates as detailed cards, a shortened list by row, or as a classic calendar view for all 12 months of the year.
03
Add everything to your personal calendar
With just one click of the mouse, you can download a file to add to your Google Calendar, Apple Calendar, or Outlook. This way, you'll 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 your question for free within 24 hours.
The Smetalnik platform was created specifically to help with the accounting of 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 the official state sources and are updated as soon as there is any change in the laws. If you use Google Calendar, you only need to add our calendar once, and it will update fully automatically after that.
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 the PITA. Suitable for every individual with income.
P02 · Popular
NRA deadlines for freelancers and self-employed professionals
PIT 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 (LLC)
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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