On 6 January 2023, the Bulgarian tax authority and the National Revenue Agency published the dates of personal income tax (PIT) filings regarding income earned in 2022. More specifically:
- from 10 January 2023, individuals will be able to submit to the tax authority their personal income tax returns for 2022;
- the deadline for early declaration and payment of the annual PIT with 5% discount is 31 March 2023;
- the deadline for submission of the 2022 PIT return is 2 May 2023 (as 30 April 2023 is Sunday, i.e. a non-working day); and
- the individuals acting as traders and agricultural producers should submit their 2022 PIT returns during the period between 1 March 2023 and 30 June 2023.
The notification on the tax authority's website is available here (in Bulgarian only).