By March 2, enterprises and self-employed persons who have paid income to individuals in 2025, including from employment relationships, are required to submit electronically to the NRA reports on the amounts paid. They are declared in levs, given that in 2025 this is the main currency in Bulgaria. According to regulatory requirements, reports are submitted by February 28, but since it is Saturday, the deadline is extended to the first working day - March 2.
In the report under Art. 73, para. 6 of the Personal Income Tax Act, in addition to the taxable income paid in 2025 under employment relationships and the withheld tax and mandatory social security contributions, employers must also declare certain non-taxable income provided by them. These include: food vouchers given to employees, which are exempt from tax on social expenses under the Corporate Income Tax Act, benefits paid for the first two days of sick leave, one-time benefits of up to 2,400 leva/1,227.1 euros for the birth or adoption of a child, civil marriage, non-taxable daily business travel allowances, if the amount paid to a specific individual is over 1,000 leva/511.29 euros, etc.
In the report under Art. 73, para. 1 of the Personal Income Tax Act, the income paid during the year, the tax withheld and mandatory social security contributions of individuals from non-employment legal relationships, exercising a freelance profession, royalties, rent or other pecuniary provision for the use of rights or property, income from other sources, income subject to taxation with a final tax, such as dividends and liquidation shares, taxable cash and in-kind prizes from games, from competitions and contests that are not provided by an employer or client, etc., income from the transfer of rights and property, as well as non-taxable income, exhaustively listed in Art. 73, para. 1 of the Personal Income Tax Act and in Part IV of the nomenclature to the approved form, are declared.
In order to facilitate the submission of reports, the NRA provides a client application on its website. Employers can view the data declared by them through two electronic services, accessible with a personal identification code (PIK) and a qualified electronic signature (QES): “Provision of a report on the current status of the data declared with the Report on income paid during the year under Art. 73, para. 1 of the Personal Income Tax Act and on the tax and mandatory social security contributions withheld“ and “Provision of a report on the current status of the data declared with the Report on Art. 73, para. 6 of the Personal Income Tax Act for income paid during the year under employment relationships“.
The data received by the NRA from the enterprises will be able to be entered into the pre-filled tax returns, which will be available on the Electronic Services Portal in March.
More information on filling in the data and submitting the reports can be obtained by calling the NRA Information Center: 0700 18 700 or 02/9859 6801, according to the tariff of the respective operator.