Firms and self-employed people must file their electronic tax return for the third quarter of 2026 by Monday, 2 November, the National Revenue Agency (NRA) said.

The original deadline is 31 October, but it has been extended because that day is a Saturday, the NRA said.

The return must be filed by companies and self-employed people who are required by law to withhold advance tax on payments to individuals for work outside an employment contract, rent or other income. Individuals must also file if they pay out such income.

The same return reports final taxes withheld on income paid to foreign individuals and companies, under Article 55(1) of the Personal Income Tax Act and Article 201(1) of the Corporate Income Tax Act. This income includes fees for technical services, interest, and author and licence fees.

Final taxes on dividends and liquidation shares are reported in the same way. They apply to Bulgarian and foreign individuals, to foreign companies where the tax is due, and to Bulgarian legal entities that are not traders, including municipalities.

Firms registered for value added tax use the same form to give the NRA accounting data as of the end of the third quarter. They report the cash they hold and the money owed to them, including loans to owners who are individuals, workers, employees, people on management and control contracts, and others. The NRA says these figures must be reported when cash and receivables together come to more than €25,564.59 at the end of the quarter.