After the euro enters circulation, all taxes, fees and other payments to the state and municipalities will be made in euros. An exception to this rule is provided only for the period of dual circulation of the lev and the euro, which will last one month from the date of the introduction of the new currency, the BNB explained, quoted by Dariknews.bg.
Monetary values in tax returns will be entered in the currency that was official at the end of the tax period for which the document is submitted. If this period ends within the framework of dual circulation, the tax amounts should be indicated in euros.
According to Art. 50 of the Euro Introduction Act, the values in tax and social security declarations, as well as in other documents related to expired periods, will be indicated in the official currency valid at the end of the relevant tax or social security period. For the periods falling within the framework of dual circulation (January 1-31, 2026), the declarations will be mandatory filled in euros. Declarations for future tax periods will also be submitted in the official currency at the time of submission – euro.
In documents under the Tax and Social Security Procedure Code issued after January 1, 2026 and relating to previous periods, the values will be entered in levs, but the amounts for payment and refund will be noted in euros.
Corrective declarations will be completed in the currency that was official at the end of the period for which the correction is submitted.
Additional information is available in the Accounting Guidelines, prepared by the working group “Non-financial sector“ of the Coordination Council for the Preparation of the Republic of Bulgaria for Membership in the Eurozone, with the Ministry of Economy and Industry as the lead institution.