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🗓️ After incorporation

Your Bulgarian Company Operating Calendar

A Bulgarian company does not stop at registration. Answer a few practical questions and see which recurring workstreams may apply to your company, what usually happens when, and who normally owns each step.

This is an orientation tool, not a personalised accounting or tax assessment. Where a rule depends on your transactions or status, the result tells you what needs professional clarification instead of guessing.

How to read this calendar

This tool identifies workstreams that commonly apply based on your answers. It does not decide your tax or legal position. Dates marked Verified were checked against the cited authority for the stated period. Items marked Needs clarification should be confirmed with the responsible accountant, authority or specialist before you act.

Last reviewed: 2026-08-11 · Statutory dates are not rolled forward automatically — they are re-verified every year.

Question 1 of 8

What best describes your Bulgarian company?

What happens after a Bulgarian company is registered?

Registration is the beginning of the operating cycle, not the first invoice. The company needs an accounting process, and depending on its transactions it may also have VAT, payroll, statistical and annual reporting workstreams. Which tasks actually apply depends on the company's activity and status.

Right now

Based on your answers, these are your immediate priorities.

  • Set up accounting
  • Clarify your company's status
  • Have an inactive company reviewed
  • Handover to the new accounting provider
  • Request an urgent review
  • Clarify VAT status

Every month / recurring

Tasks that repeat for as long as the company is active.

  • Send accounting records
  • VAT reporting
  • Check whether VIES reporting applies
  • Review cross-border purchasing
  • Payroll
  • Review e-commerce / payment-platform activity

Once per year

Annual reporting and filing workstreams.

  • Publish annual financial statements
  • First annual reporting cycle still ahead
  • Clarify your financial-year status
  • Annual statistical reporting

When something changes

Operational prompts, not legal advice — the points where your calendar should be re-checked.

  • Before your first payroll
  • You hire somebody
  • You become VAT registered
  • You begin selling across borders
  • Document volume increases materially
  • You change accountant
  • The company stops trading

Related guides

Further reading on running a Bulgarian company:

What we can confirm

  • Limited companies must keep ongoing accounts and file their annual financial statements with the Commercial Register.

    Official
  • For the intra-EU supplies it covers, the NRA states VIES returns are due by the 14th day after the end of the reporting period.

    Official
  • For 2026 the National Statistical Institute (NSI) stated a reporting window of 1 March to 30 June for the annual activity report of the relevant entities, with a separate deadline for consolidated reports.

    Official

Sources and verification

How we verify

The statements this page relies on, each labelled with where it comes from. The superscript number refers to the source list below.

Editorially reviewed
Sources
0 of 3 statements checked against the primary source

3 statements are still awaiting a check against their primary source.

Statements on this page

  • Limited companies must keep ongoing accounts and file their annual financial statements with the Commercial Register.1, 2, 3

    Source check outstanding
  • For the intra-EU supplies it covers, the NRA states VIES returns are due by the 14th day after the end of the reporting period.2

    Source check outstanding
  • For 2026 the National Statistical Institute (NSI) stated a reporting window of 1 March to 30 June for the annual activity report of the relevant entities, with a separate deadline for consolidated reports.4

    Source check outstanding
Show sources (4)
  1. 1.

    Registry Agency (Commercial Register)Authority

    Keeps the Commercial Register. A Bulgarian company comes into existence on entry there, and annual financial statements are filed there.

    Open source
  2. 2.

    National Revenue Agency (NRA)Authority

    Responsible for corporate income tax, personal income tax, VAT registration and social-security contributions.

    Open source
  3. 3.

    State Gazette (Darzhaven vestnik)Legal basis

    The official gazette. Bulgarian statutes - the Commerce Act, the Corporate Income Tax Act, the Personal Income Tax Act, the VAT Act - apply in the version published there.

    Open source
  4. 4.

    National Statistical Institute (NSI)Authority

    Collects the annual business-activity reporting for Bulgarian companies and publishes the relevant reporting windows.

    Open source