🗓️ 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's changing in Bulgaria right now
BULGARIA'S HOUSING PIPELINE CENTRES ON FOUR MARKETS
BULGARIA'S R&D SPENDING ROSE 7.8%
BULGARIA'S BUSINESSES CONCENTRATE IN THE SOUTHWEST
Want to know when something important changes?
Join the Start in BG WhatsApp community for practical operating updates.
Community information only. No legal, tax or accounting advice. Your phone number/profile may be visible to other WhatsApp members. Community guidelines & privacy
What we can confirm
Bulgarian limited companies must keep ongoing accounting records and prepare annual financial statements. Publication in the Commercial Register is governed by Article 38 of the Accountancy Act; where no business activity took place, special inactivity declarations can replace publication of annual statements.
OfficialFor the intra-EU supplies it covers, the NRA states VIES returns are due by the 14th day after the end of the reporting period.
OfficialFor 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
- 3 of 3 statements checked against the primary source
Every statement in the verification register for this page has been checked against its primary source.
Statements on this page
Bulgarian limited companies must keep ongoing accounting records and prepare annual financial statements. Publication in the Commercial Register is governed by Article 38 of the Accountancy Act; where no business activity took place, special inactivity declarations can replace publication of annual statements.1, 2, 3, 4, 5
Checked against the source ·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, 6
Checked against the source ·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.7, 8
Checked against the source ·
Show sources (8)
- 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.
National Revenue Agency (NRA)Authority
Responsible for corporate income tax, personal income tax, VAT registration and social-security contributions.
Open source → - 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.
Bulgarian Ministry of Justice — Accountancy ActLegal basis
Statutory accounting and annual financial-statement requirements.
Open source → - 5.
Bulgarian Ministry of Justice — Commercial Register ActLegal basis
Official register procedure and statutory processing deadlines.
Open source → - 6.
Bulgarian NRA — VIES returns and deadlinesAuthority
VIES filing obligations and the 14th-day deadline.
Open source → - 7.
National Statistical Institute (NSI)Authority
Collects the annual business-activity reporting for Bulgarian companies and publishes the relevant reporting windows.
Open source → - 8.
Bulgarian NSI — annual activity report filing window 2026Authority
Official 2026 filing deadlines, including consolidated reports.
Open source →