Bulgaria's National Revenue Agency (NAP) says firms and self-employed people who owe advance income tax on payments made in the third quarter of 2026 have until Monday, 2 November, to file their return. The return is filed under Article 55(1) of the Personal Income Tax Act and Article 201(1) of the Corporate Income Tax Act. The usual deadline is 31 October, but this year it falls on a Saturday. The return must be filed online.

The rule covers businesses and self-employed people who paid individuals for work outside an employment contract, for rent, or from other sources. By law, they must withhold advance tax, meaning they keep part of the sum as tax when they make the payment. If an individual made the payment, that person must also file a return by 2 November.

The same return also lists final taxes withheld on income paid to foreign individuals and companies. This includes fees for technical services, interest, royalties and licence fees.

It also covers final taxes on dividends and liquidation shares. These include payouts to Bulgarian and foreign individuals, to foreign companies where tax is due, and to Bulgarian legal entities that are not traders, including municipalities.

Firms registered for VAT must also enter data from their current accounts, as of the end of the third quarter, on the same form. This covers cash on hand and money owed to them, including loans, owed by owners who are individuals, by workers, by staff hired under management and control contracts, and by others. They must declare money owed to them only if the total at the end of the quarter is above €25,564.59.