On 24 March 2020, the National Revenue Agency (NRA) published on its website a special section dedicated to COVID-19 emergency tax measures promulgated in the State Gazette on the same day. The section includes information on the extended filing and payment deadlines as well as a Q&A part with frequently asked questions. The following important questions are explicitly clarified:
- the deadlines for submission of VAT returns and payment of VAT due will not be extended;
- similarly, the deadlines for payment of mandatory social security contributions will not be extended; and
- if a taxable person has already submitted its annual corporate income tax (CIT) return but has not paid yet the CIT due, the payment may be postponed until 30 June 2020.
The COVID-19 tax section is available here (in Bulgarian) on the NRA's website.