Pre-filled tax returns for individuals 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 sales on the Internet and information on the sale of motor vehicles that were owned by the declarant less than 12 months, as well as data on tax benefits used through the employer.
Information on the income received is reflected in the the relevant annexes to the declaration, which is located in the section “Income taxes“ in the e-portal of the revenue agency. Since last year, the form has also included data on paid non-taxable income (for example: monetary and in-kind winnings from gambling, etc.) and/or income taxable with a final tax under Art. 38 of the Personal Income Tax Act, which citizens can declare at will in Appendix No. 13.
Before confirming the pre-filled declaration, it is important for users to review it carefully, supplement or correct it if necessary, and then submit it.
The tax campaign for declaring income of individuals received in 2024 ends on April 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 regime also expires on June 30.
Those who submit their annual declarations electronically by March 31 benefit from a discount of up to BGN 500 on the additional tax, if they do not have any enforceable public obligations at the time of submission. of the declaration and pay the full amount of the additional tax by the end of March.
Additional information on declaring income can be found in the podcast on the topic on the Revenue Agency's YouTube channel 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.