We do not submit an annual tax return if in 2017. the company had no activity

With the latest changes in the ZKPO, coming into force from 01.01.2018., the companies, which did not carry out any activity, within the meaning of the Accounting Act, for 2017 не трябва да подават годишна данъчна декларация към НАП, както и отчет за дейността към статистиката.

However, you must submit a declaration of lack of activity to the Commercial Register within the deadline 31 март. Не се събира такса.

If you do miss this deadline, you may file a zero report, as usual.

Ако сте микропредприятие и не е осъществявана дейност през годината, the statements are not required to be signed by a preparer of financial statements – счетоводител. В тези случаи финансовите отчети се съставят от собствениците или съдружниците на тези предприятия.


Microenterprises are businesses, which to 31 December of the current reporting period do not exceed at least two of the following indicators:

1. book value of assets – 700 000 BGN;
2. net sales revenue – 1 400 000 BGN;
3. average number of staff for the reporting period – 10 souls.
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