The deadline for submitting annual corporate tax returns expires on April 2 2018, Bulgaria’s National Revenue Agency said.
Ordinarily, the deadline is March 31, but this year that was a Saturday.
The deadline for payment of corporate tax, after deduction of amounts paid in advance, also is April 2, the revenue agency said.
The National Revenue Agency issued a reminder that as of 2018, all declarations under the Corporate Income Tax Act for which the filing obligation arises after December 31 2017 may be submitted only electronically. This also applies to the annual corporate tax return for 2017.
As of 2018, taxes and insurance contributions may be paid to the state using bank cards at no extra fee. This may be done two ways, either online via the National Revenue Agency website or via point-of-sale terminals at the agency’s offices. Payment also may be made by bank transfer.
The penalty for failure to submit an annual corporate tax return is 500 leva (about 256 euro) for the juristic person and 200 leva for the manager of the company.