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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure BG-2020-16/495 Updated – measures in Bulgaria

COVID-19 measure: Business tax relief

КОВИД - 19 мярка: Данъчни облекчения за бизнеса

Country Bulgaria , applies nationwide
Time period Temporary, 13 April 2020 – 30 June 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Tsetomila Sabcheva and Luboslav Kostov (Citub)
Measure added 12 April 2020 (updated 06 March 2023)

Background information

The Bulgarian government has approved an extension of the tax declaration deadline from 31 March 2020 to 30 June 2020 for filing the annual income tax return of persons engaged in business activities as traders within the meaning of the Commercial Act.

The measure aims to ensure more liquidity for businesses during the state of emergency by delaying payment and filing of tax returns. In addition, the measure guarantees less administrative burden for businesses at present.

Preliminary estimates show that losses to the state budget will be approx. €300 million.

Content of measure

The deadline for declaring and paying corporate tax under the Corporate Income Tax Act (CITA) has been extended to 30 June 2020, according to the National Revenue Agency (NRA). By this date, the tax on expenses, on the revenues of budgetary enterprises, the tax on the income from ancillary and auxiliary activities within the meaning of the Gambling Act, as well as the tax on the operation of ships, must also be taken into account.

So far, the corporate tax reporting deadline has been 31 March 2020, with an annual activity report filed with the annual tax return.

Persons who have not performed any activity within the meaning of the Accounting Act during a given tax period should not file these documents unless a corporate or expense tax liability arises.

There are currently over 200,000 corporate tax returns applications and all the data has been sent online.


The following updates to this measure have been made after it came into effect.

08 December 2020

Through amendments of the Corporate Income Tax Act (announced in State Gazette on 8 December 2020) both the tax declaration submission deadline and the deadline for declaring and paying corporate tax have been extended until 30 June. The submission of the tax declarations starts on 1 March and ends on 30 June. The amendments came into force on 1 January 2021.

Use of measure

Currently, there is no information how many businesses will make profit from the extended deadline.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Informed Informed
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: Unknown


No information available on the social partners involvement and contribution.

Views and reactions

The measure was at the initiative of the Ministry of Finance and the social partners were informed of it in due time.


  • 24 March 2020: Changes related to tax-insurance requirements and publication of financial statements during the period of emergenc (
  • 23 April 2020: Declaring and paying Republican taxes and social security contributions during a state of emergency (


Eurofound (2020), COVID-19 measure: Business tax relief, measure BG-2020-16/495 (measures in Bulgaria), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.