Every spring, thousands of individuals in Bulgaria file their annual tax return under Art. 50 of the Personal Income Tax Act (PITA). To simplify the process, the National Revenue Agency (NRA) provides pre-filled returns in the e-Services Portal.
From the beginning of March 2026, taxpayers can log into the system and review their return, which contains auto-filled information for part of the income received in 2025.
This year’s tax campaign also has one important feature: after the introduction of the Euro in Bulgaria, income is declared in Levs (as it was received), but the tax due is calculated and paid in Euro.
Here is everything you need to know to file your return quickly, easily, and without errors.
1. What is the pre-filled tax return?
It is a digital document where the NRA has already entered your income data gathered from third parties (employers, sales platforms, state funds). It is important to know that this is only a preliminary version (an electronic draft) that must be carefully reviewed and confirmed by the taxpayer.
To access it, you need a Personal Identification Code (PIC) from the NRA or a Qualified Electronic Signature (QES). The service is located in the “Income Taxes” section of the agency’s e-portal.
Free 30-minute consultation for new clients.
What will you find auto-filled?
The system extracts data from the reports submitted by enterprises by the end of February. The pre-filled return may include data for:
- Employment income: Salaries and withheld taxes under employment contracts (Annex 1).
- Freelance fees and civil contracts: Non-employment income paid by companies.
- Rental income: If you rent out a property to a legal entity that withholds the advance tax.
- Online trade: Amounts received from cash on delivery via courier companies (Econt, Speedy, etc.). This is especially important for people who sell regularly on platforms like OLX. Read more about this in Income from Cash on Delivery.
- Agricultural subsidies: Amounts paid by the State Fund “Agriculture”.
- Car sales: Information on sold motor vehicles if you owned them for less than 12 months before the sale.
- Tax reliefs: Tax reliefs (for example, for children) that you have already used partially or fully through your employer in December.
2. Why is checking mandatory?
Although the NRA system is automated, the responsibility for the accuracy of the data is entirely yours. The pre-filled return is not a final document, but a draft that you must review, edit, and confirm.
- Missing income: The NRA does not “see” everything. If you received rent from an individual (for example, renting an apartment to a student), you must add this amount to the return yourself. The same applies to income from abroad, like Google AdSense Revenue.
- Incorrect data: A former employer may have made a technical error when submitting the report.
- The rule for employment income: The NRA explicitly reminds us: if you are filing a return because of other income (rent, freelance fees) or to use a tax relief, you must mark and confirm Annex 1 for your employment income, even if the employer has already withheld the entire tax.
3. Deadlines and discounts for Tax Campaign 2026
Since we are already in mid-March, the time to use tax preferences is running out. Here are the key dates to mark in your calendar (or check against our 2026 Accounting Calendar: A Complete Guide:
- March 31, 2026: Final deadline to use the 5% discount on the tax due. To get it, you must file the return electronically, have no old unpaid debts to the state (including traffic police fines), and pay the tax by this date. The maximum discount amount is up to 255.65 Euro (equivalent to 500 BGN).
- April 30, 2026: Main deadline for filing annual returns for individuals (freelancers, landlords, people on civil contracts) and paying the tax.
- June 30, 2026: Final deadline for individuals operating as traders (Sole Traders) and registered agricultural producers who are taxed as Sole Traders.
Important for payment: As mentioned, the tax due is recalculated and paid to the NRA accounts solely in Euro.
Free 30-minute consultation for new clients.
4. Why use the electronic service?
Filing a return at the counter is now a thing of the past. The digital format gives you peace of mind and security:
- Saves time: No need to manually fill in personal IDs, company IDs, and calculate complex formulas.
- Minimizes errors: The NRA software automatically calculates the statutory recognized expenses and the tax due, preventing arithmetic errors.
- Fast refund: If you have overpaid tax (for example, due to using a relief for children or insurance), electronic filing speeds up the process of refunding the amount to your bank account. For more information on tax reliefs, see our Complete Guide to Tax Reliefs in 2026.
Conclusion
The pre-filled tax return is an excellent tool that makes the tax campaign more transparent and accessible. Log in with your PIC today, review your data, and do not miss the opportunity to use the 5% discount by the end of March.
If you have specific income (cryptocurrencies, stocks, foreign platforms) that is not automatically filled in, we strongly recommend consulting an accountant before clicking the “Submit” button.
