Declaration under Art. 55 ЗДДФЛ 2026: who files it and by when
· 8 min read · The Danak team
The declaration under Art. 55 of the Personal Income Tax Act (Закона за данъците върху доходите на физическите лица, ЗДДФЛ) is the official name of the quarterly declaration used to declare advance tax on income from self-employment, rental income and other similar sources. It is filed three times a year — for the first, second and third quarters — and serves to notify the National Revenue Agency (Националната агенция за приходите, НАП) of the advance tax due for the period.
The declaration also bears the official number form 4001 and is used both by individuals and by enterprises that pay income and are required to withhold tax.
Who files the declaration under Art. 55
The declaration is filed by the person required to determine and pay the advance tax. In most cases this is:
- You yourself, when you practise a liberal profession, craft, other economic activity or lease property, and no one else is required to withhold the tax on your behalf.
- The payer of the income — an enterprise or other legal entity — when it is required to withhold and pay the advance tax from the remuneration paid to you.
If you are self-insured and issue invoices to individuals, to other self-insured persons or to foreign clients, you determine, declare and pay the advance tax yourself, and therefore file the declaration personally.
When the payer files the declaration instead of you
When you issue an invoice to a Bulgarian enterprise (ООД, ЕООД, АД and other legal entities), it is required to withhold the advance tax from the amount it pays you, pay it to НАП and file the declaration under Art. 55 ЗДДФЛ. In this case you do not file a declaration for that income — the enterprise does it instead of you.
The same applies when you work under a civil-law contract (граждански договор) with an enterprise: it withholds the tax, pays it and declares the income you have acquired. You receive the sum net, after deduction, and the enterprise issues you a statement of amounts paid (сметка за изплатени суми), which shows the tax withheld.
At the end of the year this income will be included in your annual tax return, but in advance — during the quarters — you have no obligation to file a quarterly declaration under Art. 55 for it.
When you file the declaration
You file the declaration under Art. 55 ЗДДФЛ when:
- You practise a liberal profession, craft or other economic activity and issue invoices to individuals, to other self-insured persons or to foreign clients.
- You lease property or other assets and receive rental income.
- You receive income from another source for which you are required to determine and pay advance tax yourself.
The declaration is filed for every quarter in which you had such income — even if you owe no tax because expenses and social-insurance contributions covered the taxable base.
Deadlines for 2026
The declaration under Art. 55 ЗДДФЛ is filed by the end of the month following the quarter. For 2026 the deadlines are:
| Quarter | Covers months | Filing deadline |
|---|---|---|
| First | January–March | 30 April 2026 |
| Second | April–June | 31 July 2026 |
| Third | July–September | 2 November 2026 |
The deadline for the third quarter has been moved to 2 November because the statutory day — 31 October — falls on a Saturday, and the deadline expires on the first working day after that.
For the fourth quarter (October–December) no declaration under Art. 55 is filed and no advance tax is due. Income from the fourth quarter is declared and taxed with the annual tax return, which is filed by 4 May 2027.
Payment of the advance tax is made by the same deadlines as the declaration is filed.
How to file the declaration
You can file the declaration under Art. 55 ЗДДФЛ (form 4001):
- Electronically — through the НАП portal with a personal identification code (персонален идентификационен код, ПИК) or with a qualified electronic signature (квалифициран електронен подпис, КЕП). This is the quickest method and the declaration is deemed filed on the day you send it.
- In person — at a НАП office at your permanent address, personally or through an authorised representative.
- Through a postal operator — by registered post, but in this case the declaration is deemed filed on the day it is handed to the post office, which requires you to send the letter several days before the end of the deadline.
Electronic filing is the most convenient: you complete the form online, the system calculates the tax automatically and the declaration enters the НАП system immediately.
Danak (app:pricing) prepares completed declarations under Art. 55 ЗДДФЛ in PDF format from the data you have entered for the quarter, with instructions on where to enter each amount — part of the paid plan.
Connection with advance tax
The declaration under Art. 55 ЗДДФЛ and the advance tax are two sides of one obligation. In the declaration you state:
- The total income acquired during the quarter.
- The recognised expenses (for example 25% of income for most liberal professions, according to Art. 29(1)(3) ЗДДФЛ).
- The social-insurance contributions paid during the quarter, which reduce the taxable base.
- The tax base — income minus expenses and contributions.
- The advance tax due — 10% of the tax base.
The tax is paid under payment-type code 111213 to НАП's bank account in euros, by the same deadline as you file the declaration.
For more details on calculating advance tax see the article on advance tax for liberal professions in Bulgaria 2026 (post:advance-tax-liberal-professions-bulgaria-2026).
What follows if you miss the deadline
If you do not file the declaration by the deadline, НАП may impose a fine or property sanction of up to 255.65 €, according to Art. 80(1) ЗДДФЛ. The sanction is imposed by penalty order (наказателно постановление), which you can appeal, but filing the declaration after the deadline does not cancel the violation.
If you are late paying the tax, interest is charged on the unpaid amount for each day of delay.
The best practice is to note the deadlines in your calendar and file the declaration and pay the tax several days before the end of the deadline to avoid delay.
Danak (app:pricing) sends email reminders before each deadline and tracks the dates for you — part of the paid plan.
Example: quarterly declaration
Let us look at an example of a self-insured person born after 1959 who in the first quarter of 2026 received income of 4,500 € and is insured on the minimum insurance income, without sickness and maternity insurance.
First quarter (January–March 2026)
- Total income: 4,500 €
- Recognised expenses (25%): 1,125.00 €
- Social-insurance contributions paid during the quarter: 459.24 € (3 × 153.08 €)
- Tax base: 4,500 € – 1,125.00 € – 459.24 € = 2,915.76 €
- Advance tax (10%): 291.58 €
Deadlines:
- The declaration under Art. 55 ЗДДФЛ is filed by 30 April 2026.
- The advance tax of 291.58 € is paid by 30 April 2026.
The social-insurance contributions for each of the three months (153.08 € monthly) had already been paid by the 25th of the following month — February, March and April — together with Declaration form 1 (Декларация образец 1).
Danak's calculations follow exactly this logic and show the tax due for each quarter, taking into account the monthly social-insurance contributions you have already paid.
What to do
If you are self-insured and issue invoices to individuals, to other self-insured persons or to foreign clients, note the deadlines for the declaration under Art. 55 ЗДДФЛ:
- 30 April 2026 — for the first quarter
- 31 July 2026 — for the second quarter
- 2 November 2026 — for the third quarter
Enter your income in Danak's free calculator (app:calculator) to see the advance tax due and the tax base for each quarter. The calculator takes into account recognised expenses and social-insurance contributions and calculates the tax you must pay.
If you work under a civil contract with an enterprise or issue invoices to a Bulgarian ООД or ЕООД, check whether the enterprise has withheld and paid the tax instead of you — usually it issues you a statement of amounts paid, which shows the advance tax withheld. In that case you do not file a declaration under Art. 55 for that income.
For any other combination of income — rental, craft activity, royalties under copyright contract — it is advisable to consult a tax adviser who can assess whether you are required to file the declaration or not.
Frequently asked questions
Who files a declaration under Art. 55 ЗДДФЛ?
The declaration under Art. 55 ЗДДФЛ is filed by the person required to determine and pay the advance tax. If you practise a liberal profession or other self-employment and issue invoices to individuals, to other self-insured persons or to foreign clients, you file the declaration. If you issue an invoice to a Bulgarian enterprise (ООД, ЕООД, АД), it withholds the tax, pays it and files the declaration instead of you.
By when is the declaration under Art. 55 filed for 2026?
The declaration under Art. 55 ЗДДФЛ is filed by the end of the month following the quarter: by 30 April for the first quarter, by 31 July for the second and by 2 November for the third (moved from 31 October, which falls on a Saturday). For the fourth quarter no declaration under Art. 55 is filed and no advance tax is due — the income is taxed with the annual tax return.
How is the declaration under Art. 55 ЗДДФЛ filed?
The declaration under Art. 55 ЗДДФЛ (form 4001) can be filed electronically through the НАП portal with a personal identification code (ПИК) or with a qualified electronic signature (КЕП), in person at a НАП office at your permanent address, or through a postal operator by registered post.
What happens if I do not file the declaration by the deadline?
If you do not file the declaration under Art. 55 ЗДДФЛ by the deadline, НАП may impose a fine or property sanction of up to 255.65 €, according to Art. 80(1) ЗДДФЛ. If you are late paying the tax, interest is charged on the unpaid amount for each day of delay.
Is a declaration under Art. 55 filed for the fourth quarter?
No, for the fourth quarter (October–December) no declaration under Art. 55 ЗДДФЛ is filed and no advance tax is due. Income from the fourth quarter is declared and taxed with the annual tax return, which is filed by 4 May 2027 for income from 2026.