In less than a week, the deadline for submitting a declaration to determine the type and amount of advance payments for 2024 expires.
The companies submit the declaration under Art. 87a and Art. 88 of the Law on Corporate Income Taxation until April 15.
The form is submitted by persons subject to corporate tax according to the ZKPO order, as well as by natural persons carrying out business activities as traders within the meaning of the Commercial Law, including sole traders, and by natural persons registered as farmers who have chosen the income from their economic activity to be taxed on the annual tax base under Art. 28 of the Law on Personal Income Taxes.
Persons who are exempt from advance payments and have not chosen to make such payments pursuant to Art. 83, para. 3 of the ZKPO.
These are: the persons whose net revenue from sales for the year before the previous year (year 2022) does not exceed BGN 300,000, as well as the newly established taxable persons in 2023 and in 2024, with the exception of those newly established as a result of conversion under the Commercial Law.
A declaration is also submitted if the estimated tax financial result is negative or zero, but the person is obliged to make advance payments.
The form is submitted only electronically, through the portal for electronic services of the revenue agency, accessible with an electronic signature.
The deadline for making the monthly advance installments for the corporate tax for January, February, March and April and the quarterly advance installments for the first quarter for the corporate tax for the year 2024 is April 15.
The fastest and easiest way to deposit amounts to the budget, without fees, is through a virtual POS terminal (e-service for payment by cards) in the portal for electronic services of the NRA.
More information on filling in the declarations and paying the due taxes can be obtained by the clients of the NRA by phone: 0700 18 700 or 02 9859 6801, at a price according to the tariff of the relevant operator and on the website of the revenue agency.
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