Current deadlines for declaring and paying taxes and social security contributions during the state of emergency

Changes related to tax-insurance requirements and publication of financial statements during the period of emergency.

The dynamically changing situation related to the corona virus requires strict measures to protect public health and protect citizens from the direct physical threat of COVID-19. In order to overcome possible difficulties in the declaration and payment of taxes and social security contributions, as a result of the emergency measures introduced, the National Assembly adopted changes related to the tax and insurance requirements during the period of emergency:

1. Extension of the deadline for submitting corporate tax returns (Art. 92 ZKPO) until June 30, 2020

2. Extension of the deadline for paying the corporate tax due on the annual declaration (Art. 93 ZKPO) until June 30, 2020

3. In 2020, persons obligated under the ZKPO make advance payments on a basis the estimated taxable profit for 2020., taking into account the following features:

in the event that the annual tax return for 2019 has already been submitted, adjustments to the amount of advance payments until 15.04 and thereafter are made with the return under Art. 88 of the ZKPO;
in case the annual tax return for 2019 has not been submitted by 15.04, it must be submitted by that date, filling in only the part of it in which the advance payments for 2020 are declared. Adjustments to the amount of advance payments are do with the declaration under Art. 88 of the ZKPO;
the adjustments to the advance payments made with the declaration under Art. 88 of the Civil Code, are used after submission of the declaration.

See details on declaring and paying the advance payments under ZKPO

The mentioned regulations are related to the fact that the deadline for making the monthly advance payments for the months of January, February, March and April and the quarterly advance payment for the first quarter is until April 15, and the deadline for submitting the annual tax return for 2019. , which declares the type and amount of advance payments for the current year, is until June 30, 2020. 

The deadlines for making advance payments for 2020 are as follows:

Monthly advances for the first quarter (January, February and March) of 2020 are due by April 15, 2020 y., and for the months from April to December within a period of 15 number of the month to which they refer. Quarterly advances for the first and second quarters of 2020 are due to 15th of the month following the quarter, respectively April 15 and July 15, 2020 y., and for the third quarter - within a period of December 15. No quarterly advance payment is made for the fourth quarter.

4. Natural persons carrying out economic activity as traders within the meaning of the Trade Act, including Sole traders, as well as farmers, when they have chosen to be taxed as sole traders, apply the above-described rules for advance payments, and for them the deadline instead of 04/15/2020 is 04/30/2020.

5. Extension of the deadline for declaring and submitting the tax on expenses under the ZKPO, as well as the tax on the income of budget enterprises, the tax on the income from auxiliary and auxiliary activities within the meaning of the Gambling Act and the tax on the activity of operating ships, to June 30, 2020 Mr.

6. Extension of the deadline for submission of the annual activity report (AAR) until June 30, 2020

7. Extension of time to June 30, 2020. for submitting the annual income tax declaration of natural persons carrying out economic activity as traders within the meaning of the Commercial Law, including sole traders, activities as farmers, when they have chosen to be taxed as sole traders, as well as for the payment of the tax due by these persons according to the declaration.

8. Extension of the period for using the 5% discount from the tax due for remittance according to the annual tax return for taxation of the income of natural persons until May 31, 2020 for natural persons carrying out economic activity as traders within the meaning of the Commercial Law, including sole traders as well as farmers when they have chosen to be taxed as sole traders.  

9. The deadline for natural persons who are not sole traders to submit an annual tax return and to pay the tax on the return remains unchanged - April 30, 2020. The deadline for using the 5% import tax discount is 31.03.2020.

 10. During the state of emergency, enforcement under the Tax and Insurance Procedural Code /DOPK/ is suspended, and interest is charged for the period of the suspension. Securing of obligations and distribution of sums in executive cases can be carried out. At the request of the debtors, the public executors may carry out execution on claims and cash from banks, claims from third parties, valuables deposited in vaults and the contents of safes. There will be no public auctions and no foreclosures.

11. During the Emergency enforcement cases are not established by the public contractors of the NRA, except in particularly important cases.  

The National Revenue Agency advises its customers to postpone their visits to the NRA office until the end of the state of emergency, and until then use the electronic services available at https://inetdec.nra.bg/  with personal identification code (PIC) or electronic signature. The NRA structures continue to work and provide administrative services to customers with additional measures for protection and permanent disinfection of the premises. You can also get information and assistance on the NRA information phone - 0700 18 700 from 8:30 a.m. to 6:00 p.m. on working days of the week, including financial matters for businesses and citizens in connection with measures against the spread of the corona virus.

Opinion No. 20-00-54/27.03.2020 on the implementation of the Law on measures and actions during the state of emergency, in connection with deadlines under the DOPK and material tax laws

Frequently asked questions and their answers

1. Will the deadline for declaring and paying the VAT due be changed?

No. The deadline for declaring and paying value added tax will not be changed.

2. Will the deadlines for making mandatory insurance contributions be changed?

The deadlines for the payment of the mandatory insurance contributions by the insurers will not be changed in order to preserve the rights of the insured and guarantee the timely payment of the due insurance benefits, including pensions and benefits for temporary incapacity for work and unemployment benefits. The deadlines for making the monthly advance payments by the self-insured persons are also preserved. Final insurance contributions are paid by the self-insured within the deadlines for submitting the annual tax return under the Personal Income Tax Act.  

3. If the corporate tax return has already been filed, will there be a delay in paying the tax?

Yes, the deadline for paying the corporate tax on the annual returns will be extended for those who have already submitted them.

4. How do I get a certificate that I have no obligations for taxes and mandatory insurance contributions during the state of emergency?

You can also request the issuance of a certificate of presence or absence of public obligations electronically, using your PIK or KEP. Log in to the NRA e-services portal  https://inetdec.nra.bg/  and submit a "Request for Issuance of Document" noting that you need a certificate of the presence or absence of obligations. The certificate issued and signed with an electronic signature will be sent to the email indicated for contact in connection with the electronic services of the NRA. The electronically signed document can be presented to the institution or organization that requires it from you. The document issued and signed with KEP by a revenue authority can be sent electronically and directly to the institution or organization that requires it from you, with an explicit indication of an email address to which it should be sent.  

5. How to restore interrupted health insurance rights during the state of emergency

If your health insurance rights have been interrupted due to non-payment of contributions, you can submit a Form 7 return and pay the health contributions due online. You can read details here: (https://nap.bg/page?id=350). Your updated health insurance status will become visible on the electronic statement on the NRA website by 12 noon or at the latest at midnight on the day the payment is received by the NRA.

If you are restoring health insurance rights on another basis (for example, you are a full-time student abroad, you were insured in an EU member state, etc.) and it is necessary to submit documents to the National Revenue Agency, you can send them scanned by e-mail to the revenue office permanent address agency. See telephone numbers and e-mails of the NRA offices - https://nap.bg/page?id=24

6. How can I submit an income declaration without visiting the NRA office if I do not have a PIK or an electronic signature?

You can complete the declaration with a barcode - https://www.nap.bg/document?id=19742, print it and send it by registered mail to the NRA office at your permanent address. 

7. Can I get a PIK remotely without visiting a NRA office?

No. Issuance of a PIC requires a personal visit to the NRA office by the person or authorized by him with a notarized power of attorney. Until the state of emergency is lifted, we recommend that you do not visit NRA offices unless absolutely necessary.

8. How can I check which additional compulsory pension insurance fund (second pension fund) I am in during the state of emergency?

You can check in which additional mandatory pension insurance fund (DZPO) you are participating in without visiting a NRA office in person. This can be done either by calling the NRA Information Center phone number 0700 18 700 or in the e-services portal https://inetdec.nra.bg/ with PIK or electronic signature.

Use the e-services of the NRA and the System for secure electronic delivery

In connection with the measures to limit the COVID-19 pandemic, the National Revenue Agency calls again on its customers to limit their visits to the agency's offices.

The submission of tax and insurance declarations and documents, as well as payment to the budget, can be made through the NRA e-services portal https://inetdec.nra.bg/ - with a personal identification code (PIK) of the NRA or with an electronic signature .

In addition to the portal for electronic services of the NRA, users can send or receive a letter or other type of correspondence with the revenue administration through the Agency's official email address, as well as through the Secure Electronic Delivery System. It provides an opportunity to conduct correspondence electronically - submitting complaints, alerts, requests, etc. , allowing the sending and/or receiving of electronic documents to and from public bodies, individuals and legal entities, including for many other agencies besides the National Revenue Agency.

The use of the system requires registration and the presence of a valid electronic signature or PIK of the NOI. Communication with the e-Service System replaces the classic method of registered mail, in accordance with Art. 44, Art. 43, Art. 26, para. 2 and para. 4 of the Law on Electronic Government. From 18.03.2020, there is an opportunity to issue a one-month free electronic signature from certification service providers who will provide an online opportunity to request the signature. You can get more information https://egov.bg/wps/portal/egov/topical/be7210e2-457c-4b74-b8cc-f919ecffc9fe

Source: National Revenue Agency

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