Pre-filled personal income tax returns are now available on the NRA e-services portal. Users who have a personal identification code (PIK) or a qualified electronic signature (QES) can benefit from the automatically entered information about income received from employment relationships, civil contracts (fees), from rent and other income subject to tax on the general annual tax base, the payers of which are legal entities, income from subsidies received from the State Fund "Agriculture", data on personal contributions made for insurance service upon retirement, amounts received from surcharges from Internet sales and information on the sale of motor vehicles that were owned by the declarant for less than 12 months, as well as data on tax benefits used through an employer. Information about the income received is reflected in levs in the respective annexes to the declaration, which is located in the section “Income taxes“ in the Revenue Agency's Electronic Services Portal.
Before confirming the pre-filled declaration, it is important for users to review it carefully, supplement and/or correct it, if necessary, and then submit it.
Please note that when required to file a tax return, for example to declare received fees, rental income, when claiming tax benefits, etc., it is also necessary to declare income from employment relationships, if any. They are included in Appendix No. 1 “Income from employment relationships“. The tax campaign for declaring income of individuals received in 2025 ends on April 30.
On June 30, the deadline for submitting annual tax returns (under Art. 50 of the Personal Income Tax Act) by individuals operating as traders, registered sole traders and farmers who have chosen this taxation system also expires.
Those who submit their annual returns electronically by March 31 benefit from a discount of up to EUR 255.65/BGN 500 on the additional tax, if they have no enforceable public obligations at the time of submitting the return and pay the full amount of the additional tax by the end of March.
The tax due for additional payment or overpaid tax is paid, respectively refunded in euros.
Information on income from employment and/or non-employment relationships, from rent, from awards and other income paid by legal entities is also available in the electronic service “Provision of a report on paid income to individuals No. 2687“with QES or PIC.
Additional information on declaring income can be seen in the podcast on the topic on the YouTube channel of the revenue agency or can be obtained by calling the NRA Information Center: 0700 18 700 or 02/ 9859 6801, at a price according to the tariffs of the respective operator.