Filing annual financial statements in Bulgaria
In Bulgaria, the annual financial statements (годишен финансов отчет) of businesses that the law requires to publish them are «announced» in the Commercial Register. This is separate from the tax return: the financial statements go to the Registry Agency (Агенция по вписванията), the tax return to the National Revenue Agency (НАП).
Companies and taxes · Last reviewed: 2026-10-08
This is not legal or financial advice
Who, where and on which form
Under the Registry Agency page, the Commercial Register announces the annual financial statements of traders for whom the law provides they are subject to announcement. Announcement is made on a standard application, form G2 («Заявление Г2»), annex G2 to Ordinance No. 1 of 14.02.2007. The application contains the applicant's details, the details of the trader (or the branch of a foreign trader), the annual financial statements to be announced, documents showing their adoption where the law requires it, and a signature.
Required documents
- The G2 application and the annual financial statements with the activity report; the statements are signed by the compiler and the enterprise's manager under the Accounting Act.
- A declaration under article 13(4) of the Commercial Register Act on the truth of the circumstances and the adoption of the documents, signed by the applicant.
- For micro, small and medium enterprises (Accounting Act, article 19(1)(1)-(3) and article 20): a declaration, signed by the legal representative, that the competent body adopted the statements and the report; in that case the documents proving adoption are not attached.
- For large enterprises and public-interest entities (Accounting Act, article 19(1)(4)): instead of the declaration, documents proving adoption: the resolution of the competent body (general meeting, partners or sole owner), except for sole traders, and proof that the general meeting was properly convened.
Fee, power of attorney and tax return
According to the page, no state fee is due for G2 applications filed after 31.12.2021 (Commercial Register Act, article 12(3), in force from 01.01.2022). If the compiler of the statements or a lawyer files the application, a notarised power of attorney from the legal representative in the compiler's favour, or a lawyer's power of attorney, is attached. The deadline for announcing the statements is not on these pages; confirm the calendar with your accountant and the NRA tax and insurance calendar. The NRA home page also shows that the annual corporate tax return (Corporate Income Tax Act, article 92) is filed electronically; that is a separate obligation from announcing the financial statements.
This page is not legal or tax advice
Frequently asked questions
Is there a state fee for announcing annual financial statements?
According to the Registry Agency page, no state fee is due for G2 applications filed after 31.12.2021.
Can my accountant file on my behalf?
Yes, but per the page a notarised power of attorney from the legal representative in the accountant's favour, or a lawyer's power of attorney, must be attached.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Агенция по вписванията — Как да подам финансов отчет (Търговски регистър) — https://www.registryagency.bg/bg/registri/targovski-registar/kak-da-podam-finansov-otchet/ · 2026-10-08
- Агенция по вписванията — Обявяване на годишни финансови отчети — https://www.registryagency.bg/bg/registri/targovski-registar/obyavyavane-na-godishni-finansovi-otcheti/ · 2026-10-08
- Национална агенция за приходите — начална страница: данъчно-осигурителен календар и годишен корпоративен данък — https://nra.bg/wps/portal/nra/nachalo · 2026-10-08
Related topics
Is an accountant mandatory for a Bulgarian company?
The law does not say „hire an accountant“. It says the financial statements must be compiled by someone with defined education and experience — which makes one unavoidable in practice.
Bulgarian tax calendar: dates seen on official pages
Dates seen on National Revenue Agency pages for corporate tax returns, advance payments, withholding tax and VAT, and where to follow the calendar.
Bulgaria's corporate tax rate: a flat 10%
Bulgaria taxes company profit at a flat 10%. Here is the base the rate applies to, the filing calendar, the advance-instalment thresholds and the payment date, with sources.
The NAP (Bulgarian tax office): how to deal with it
The NAP collects taxes and social-insurance contributions. E-services, КЕП versus ПИК, VAT registration, representatives, no-debt certificate.
Closing a company in Bulgaria: liquidation step by step
How to close an EOOD/OOD: the liquidation decision, the invitation to creditors, the six-month wait, the expedited procedure, tax and social security steps, and deregistration.