17.01.2023

WHEN DO WE SUBMIT TAX RETURNS?

The 2023 tax campaign began on January 10, and from that date the filing of income declarations for natural persons began electronically, by mail and in the offices of the revenue agency, the NRA announced.

At the beginning of March 2023, after the submission of the data by employers and payers of income, the e-service for access to the pre-filled income declaration, which is submitted with a PIC or an electronic signature through the Portal for electronic services of the NRA, will be launched.

It can automatically enter data on income received in 2022 from employment relationships, civil contracts and royalties, rental income for properties whose tenants are legal entities, and others.

The deadline for using the 5% discount for early online declaration and payment is March 31, and the deadline for declaring income and paying the tax due on the total annual tax base this year is May 2, the first working day after April 30, the revenue agency office reminds.

Persons operating as traders, sole traders and farmers who have chosen this tax system submit their declarations from March 1 to June 30.

This is the period in which companies must also declare corporate tax (Article 92 of the Law on Corporate Income Taxation), tax on expenses, tax on the income of budget enterprises, as well as tax on the activity of operating ships. The deadline for paying these taxes is June 30.

Additional information on tax and insurance requirements can be obtained on the website of the revenue agency: www.nap.bg and on the telephones of the Information Center of the National Revenue Agency: 02/9859 6801 or 0700 18 700 at a price, according to the tariffs of the relevant operator.