Articles about Declarations for self-employed people and freelancers in Bulgaria.
Social security contributions for self-insured persons are paid monthly by the 25th of the month following the month for which they are due, together with Declaration form 1. We explain when the deadline falls, what the payment codes are and why the wrong code leaves the obligation unpaid.
The declaration under Art. 55 ЗДДФЛ is the quarterly declaration for the advance tax of self-insured persons. Who files it, when the income payer files it instead of you and what the deadlines are for 2026.
Article 97a VAT registration is separate from general VAT registration and arises when receiving or providing certain services from and to the European Union. Unlike registration upon exceeding a turnover threshold, there is no threshold here and the deadline is before the service itself.
VAT registration becomes compulsory when annual turnover exceeds €51,130, calculated over the last 12 months. You must apply within seven days, and after registration you start charging VAT and filing monthly returns.
Declaration form 1 (Декларация образец 1) is the monthly declaration by which self-insured persons — freelancers and sole practitioners — report their insurance income and days in insurance to the National Revenue Agency and the National Social Insurance Institute. It is filed by the 25th of the following month — electronically with a qualified electronic signature or PIN, on paper or on a medium.
A complete explanation of social security contributions for self-insured persons in Bulgaria in 2026: what the funds and rates are, how to choose your insurance income, how much you pay monthly and what annual equalization means.
Advance tax under Art. 43 of the Personal Income Tax Act (ЗДДФЛ) is a tax that self-insured people pay quarterly on income from liberal professions, craft activities and other business income. The deadline for each of the first three quarters is the end of the following month, and for the fourth quarter no advance tax is owed — it is taxed only with the annual tax return.