Annual tax return from abroad

The annual tax return under Art. 50 of the Personal Income Tax Act is filed with the National Revenue Agency (NRA) from 10 January to 30 April of the year after the income was received. From abroad the easiest way is online — with an NRA personal identification code (PIK) or a qualified electronic signature (QES). The tax is 10% and is paid by the same deadline.

deadline

30 April

for the return and the tax

discount

5%

up to €255.65 if you file online and pay by 31 March

tax

10%

flat rate

correction

30 September

once, with a new return

Who has to file

Bulgarian tax residents (see when you are resident in the guide on double taxation) declare their worldwide income. You file, for example, for:

• salary, fees, rent or other income from abroad;
• income from Bulgaria on which no final tax has been withheld — rent, freelance work, the sale of a property that is not exempt;
• shares in companies and real estate abroad (Art. 50(1)(4)) — even if they bring no income;
• outstanding loans above €5,112.92 from one person or above €20,451.68 in total for the year and the previous five years.

Non-residents file in Bulgaria only in some cases: for income from work or business in Bulgaria taxed on an annual basis, and when, as residents of an EU or EEA country, they choose to have their final tax recalculated (Art. 50(2) and Art. 37a). If your only income is rent subject to final tax, no annual return is needed.

You do not file if your only income is from employment and your employer withheld the full annual tax by 31 January (Art. 51). This does not cover point 4 — property and shares abroad are always declared.

Deadlines

For traders, including sole traders, the period is 1 March to 30 June. The 5% discount (up to €255.65 in total) applies if you file online by 31 March, pay the balance by 31 March and have no public debts subject to enforcement (Art. 53(6)).

How to file from abroad

1. Online with a QES

   A qualified electronic signature can be issued remotely, including as a cloud signature in a mobile app. Use it to log in to the NRA portal and file the return.

2. Online with an NRA PIK

   The personal identification code is free. You can request it by phone, email, post or the secure electronic delivery system, but it is handed over at an NRA office — to you or to a representative with a notarised power of attorney in the prescribed wording.

3. By post

   Send the signed return and attachments to the NRA territorial directorate for your permanent address. Without a permanent address — to the Sofia directorate.

4. Through a representative in Bulgaria

   The representative files at an NRA office. A non-resident’s return filed through a representative goes to the directorate for the representative’s permanent address (Art. 54(4)).

When you file online, the return is pre-filled with data reported to the NRA by employers and other payers. Check it and add your income from abroad.

Paying from abroad

By card through the NRA portal — free of charge. Paying via ePay.bg carries a fee. By bank transfer — to the NRA account for the type of liability; the current accounts are on the NRA website. Transfers to the NRA state your EGN (or LNCh), and the payment-type code is left blank. Since 2 October 2023 only the NRA’s new accounts can be used.

Tax paid abroad

Attach proof of tax and compulsory social contributions paid abroad — for example an annual statement from your employer or a tax assessment. If the treaty provides for exemption with progression, proof of tax is optional (Art. 50(5) and (6)). How double taxation is avoided is explained in the guide on treaties.

Return for a deceased relative

Heirs can file the return for the income of a deceased person. They may file after 30 April, but no later than 6 months after the succession opens. A return filed on time by one heir also covers the others (Art. 50(9) and Art. 53(3)).