Tax campaign 2026 is the first in euros for Bulgaria. What taxpayers need to know is that they fill out their declarations in leva, since the tax year from January 1 to December 31, 2025 was in leva. If they have obligations, however, they will be paid in euros.
Persons who have income only from civil contracts should not file tax returns. However, if they have even one side minimum income, then they must declare not only it, but also the remuneration received under an employment contract, the NRA reminded.
The Agency announced that over 4,000 declarations were filed for the first 3 days of the tax campaign. Half of them are electronically. Last year, over 84,000 individuals took advantage of the opportunity to submit their tax returns electronically.
„This year, everything will be done under the euro sign. The campaign for submitting tax returns started on January 10. What is important for individuals is that there are no significant changes in the form of the returns, in the method of submission and the legal requirements. The deadline for submitting the returns remains until April 30. Declarations should be submitted by individuals who have received income other than from employment relationships, said Boryana Georgieva, Director of the "Service" Directorate.
If individuals pay their obligations by March 30, have submitted their declaration electronically and have no other obligations, they can benefit from a 5% discount for additional payment, but not more than 500 leva.
With regard to the submission of declarations, the possibility of submitting them at the offices of the National Revenue Agency, through postal operators and the most used service through electronic services remains.
At the beginning of the campaign, declarations are submitted mainly by individuals who have amounts to be refunded. “It is important to specify here that the person indicates the amount to be refunded in leva, and must necessarily indicate a bank account. It is also desirable to indicate a current telephone and mail. The refund will be in euros, regardless of the fact that the declaration is in leva. They will be converted into euros and the person will receive them in euros“, Georgieva specified.
The second option that the person can choose is for these funds to remain for the repayment of debts, in which case the person himself must convert the money he leaves in euros to warm up his debts. “The declaration itself gives examples with 500 leva. how many euros are received. It should be indicated and specified what the taxpayer wants this amount to go for“, Georgieva explained. If the person files electronically, then the NRA will create an opportunity there to automatically convert the currency and not have to make recalculations.