Until February 28, enterprises and self-insured persons who have paid income to natural persons in 2023, including from employment relationships, are obliged to submit electronically to the National Revenue Agency reports on the amounts paid.
Since last year, there has been a change in the data that must be indicated in the reference under Art. 73, para. 6 of the Income Tax Act, the NRA reminds. Along with the taxable employment income paid in 2023 and withheld tax and mandatory social security contributions, employers must also declare certain non-taxable income provided by them.
Among them are: food vouchers given to employees, which are exempt from tax on social expenses in accordance with the Law on Corporate Income Taxation, benefits paid for the first three days of sick leave, one-off benefits of up to BGN 2,400 for childbirth or adopting a child, entering into a civil marriage, etc.
In the reference under Art. 73, para. 1 of the Income Tax Act, the income paid during the year, the tax withheld and mandatory insurance contributions of natural persons from non-employment legal relationships, the exercise of a free profession, royalties and license fees, rent or other remunerative provision for the use of rights or property, income from other sources, income subject to final tax, such as dividends and liquidation shares, taxable cash and in-kind prizes from games, competitions and contests not provided by an employer or assignee, etc., income from the transfer of rights and property, and others non-taxable incomes, exhaustively listed in art. 73, para. 1 of the Income Tax Act and in Part IV of the nomenclature to the approved model.
To facilitate the submission of references, the NRA provides a client application on its website. Employers can see their declared data through two electronic services, accessible with a personal identification code /PIK/ and a qualified electronic signature /KEP/: “Providing 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 for withheld tax and mandatory insurance contributions” and “Providing a report on the current status of the data declared with the Report under Art. 73, para. 6 of the Personal Income Tax Act for the income paid during the year under employment relationships”.
The data received by the NRA from the enterprises will be able to be entered in the pre-filled tax declarations, which will be available in the Portal for electronic services at the beginning of March.
More information on filling in the data and submitting the reports can be obtained by calling the Information Center of the NRA: 0700 18 700 or 02/9859 6801 according to the tariff of the relevant operator.
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