Bulgaria — Annual Tax Declaration under Article 50 of the Personal Income Tax Act (Обр. 2001)

Fields

• taxYear string required

  The 4-digit tax year this annual declaration covers (the year the declared income was acquired).

  pattern
• correctionAfterDeadline boolean optional

  Whether this filing is a one-time correction made after the statutory filing deadline, on the grounds of Art. 53(2) of the Personal Income Tax Act (a taxpayer may correct a previously filed declaration once, by the following September 30, after discovering an error).

• taxpayerId string required

  The taxpayer's identification number: EGN (Bulgarian personal number), LN (personal number of a foreigner), LNCh (personal number of a foreigner), an NRA-issued service number, or the BULSTAT/EIK of a foreign natural person, per the code selected in taxpayerIdTypeCode.

  patternclassification: sensitive-pii
• taxpayerIdTypeCode enum required

  The code identifying which kind of number was entered in taxpayerId: 1=EGN, 2=LN, 3=LNCh, 4=NRA-issued service number, 5=EIK of a foreign natural person.

  enum: 1 | 2 | 3 | 4 | 5
• firstName string required

  The taxpayer's given name.

  classification: pii
• middleName string optional

  The taxpayer's patronymic (father's-name), a standard element of a Bulgarian full name.

  classification: pii
• lastName string required

  The taxpayer's family name.

  classification: pii
• correspondenceOblast string optional

  The province (oblast) of the taxpayer's correspondence address. Correspondence-address fields (point 4) are completed only when the correspondence address differs from the taxpayer's permanent address on file with NRA.

  classification: pii
• correspondenceObshtina string optional

  The municipality (obshtina) of the taxpayer's correspondence address. Correspondence-address fields (point 4) are completed only when the correspondence address differs from the taxpayer's permanent address on file with NRA.

  classification: pii
• correspondenceSettlement string optional

  The city/town/village of the taxpayer's correspondence address. Correspondence-address fields (point 4) are completed only when the correspondence address differs from the taxpayer's permanent address on file with NRA.

  classification: pii
• correspondencePostalCode string optional

  The postal code of the taxpayer's correspondence address. Correspondence-address fields (point 4) are completed only when the correspondence address differs from the taxpayer's permanent address on file with NRA.

  classification: pii
• correspondenceStreet string optional

  The street, number, complex, building, entrance, and apartment of the taxpayer's correspondence address. Correspondence-address fields (point 4) are completed only when the correspondence address differs from the taxpayer's permanent address on file with NRA.

  classification: pii
• phone string optional

  The taxpayer's telephone number. Optional per the form's own instructions.

  classification: pii
• email string optional

  The taxpayer's email address. Optional per the form's own instructions.

  classification: pii
• isNonResident boolean required

  Whether the taxpayer is a foreign person (non-resident) rather than a local (resident) person for Bulgarian tax purposes. The source prints "6. Местно лице" (local/resident) and "7. Чуждестранно лице" (foreign/non-resident) as two adjoining checkboxes for one binary choice; modeled as a single boolean, consistent with this registry's precedent (e.g. ro/anaf's "nonResident").

• selfInsuredPerson boolean optional

  Whether the taxpayer was a self-insured person under the Social Insurance Code (KSO) for all or part of the tax year. Self-insured persons must file this declaration electronically only (see VERIFICATION.md).

• healthInsuredUnderArt40Para5 boolean optional

  Whether the taxpayer, not being a self-insured person under point 8, was health-insured under Art. 40(5) of the Health Insurance Act for all or part of the tax year.

• personSubjectToArt51Para1 boolean optional

  Whether the declarant is a person who, under Art. 51(1) of the Personal Income Tax Act, must also submit an annual activity report together with this declaration (traders under the Commerce Act, including sole traders, and registered farmers under Art. 29a).

• foreignAddressCountry string optional

  The country of the taxpayer's foreign address. Completed only when the taxpayer is a foreign person (isNonResident = true).

  classification: pii
• foreignAddressSettlement string optional

  The city/town of the taxpayer's foreign address.

  classification: pii
• foreignAddressStreet string optional

  The street and number of the taxpayer's foreign address.

  classification: pii
• filedByRepresentative boolean optional

  Whether this declaration is filed by an authorized proxy or legal representative rather than directly by the taxpayer, covering any of three conditions the source states as its own gate for completing Part II: (1) the declarant is a foreign natural person and the declaration is filed through a proxy with a permanent address in Bulgaria; (2) the declarant is a minor, a person under 18, or a person placed under judicial disability, and the declaration is filed by their legal representative; or (3) the declaration is filed through a general power-of-attorney holder. The source prints each condition as its own explanatory note tied to an unlabeled checkbox glyph that this cycle's plain-text extraction of the underlying .doc could not individually resolve (symbol-font checkbox glyphs do not survive text extraction) — collapsed into one boolean gating Part II, per the source's own instructions text ("Част ІІ се попълва само ако е отбелязано съответното обстоятелство..."). Disclosed as a known extraction limitation in VERIFICATION.md.

• representativeId string optional

  The identification number of the authorized proxy or legal representative filing on the taxpayer's behalf.

  classification: sensitive-pii
• representativeIdTypeCode enum optional

  The code identifying which kind of number was entered in representativeId: 1=EGN, 2=LN, 3=LNCh, 4=NRA-issued service number, 5=EIK of a foreign natural person.

  enum: 1 | 2 | 3 | 4 | 5
• representativeFirstName string optional

  The given name of the authorized proxy or legal representative.

  classification: pii
• representativeMiddleName string optional

  The patronymic of the authorized proxy or legal representative.

  classification: pii
• representativeLastName string optional

  The family name of the authorized proxy or legal representative.

  classification: pii
• representativeOblast string optional

  The province (oblast) of the representative's correspondence address, when different from their permanent address.

  classification: pii
• representativeObshtina string optional

  The municipality of the representative's correspondence address.

  classification: pii
• representativeSettlement string optional

  The city/town/village of the representative's correspondence address.

  classification: pii
• representativePostalCode string optional

  The postal code of the representative's correspondence address.

  classification: pii
• representativeStreet string optional

  The street/number/complex/building/entrance/apartment of the representative's correspondence address.

  classification: pii
• representativePhone string optional

  The representative's telephone number. Optional per the form's own instructions.

  classification: pii
• representativeEmail string optional

  The representative's email address. Optional per the form's own instructions.

  classification: pii
• hasAnnex1Employment boolean optional

  Whether Приложение № 1 (Annex 1, income from employment relationships) accompanies this declaration.

• hasAnnex2SoleTrader boolean optional

  Whether Приложение № 2 (Annex 2, income from business activity as a sole trader, and income under Art. 29a) accompanies this declaration.

• hasAnnex3OtherBusiness boolean optional

  Whether Приложение № 3 (Annex 3, income from other business activity) accompanies this declaration.

• hasAnnex4Rental boolean optional

  Whether Приложение № 4 (Annex 4, rental income or other paid use of rights/property) accompanies this declaration.

• hasAnnex5TransferOfRights boolean optional

  Whether Приложение № 5 (Annex 5, income from transfer of rights or property) accompanies this declaration.

• hasAnnex6OtherSources boolean optional

  Whether Приложение № 6 (Annex 6, income from other sources under Art. 35) accompanies this declaration.

• hasAnnex7PatentTax boolean optional

  Whether Приложение № 7 (Annex 7, income subject to patent tax and/or taxi-transport tax) accompanies this declaration.

• hasAnnex8ForeignAssets boolean optional

  Whether Приложение № 8 (Annex 8, foreign shares/holdings/permanent establishment/real estate, and final tax on foreign-source dividends/liquidation shares/certain other income) accompanies this declaration.

• hasAnnex9DoubleTaxationRelief boolean optional

  Whether Приложение № 9 (Annex 9, application of double-taxation relief methods for income declared in Annexes 1-6) accompanies this declaration.

• hasAnnex10TaxReliefs boolean optional

  Whether Приложение № 10 (Annex 10, use of tax reliefs) accompanies this declaration.

• hasAnnex11Loans boolean optional

  Whether Приложение № 11 (Annex 11, cash loans given/received) accompanies this declaration.

• hasAnnex12FinalTaxRecalculation boolean optional

  Whether Приложение № 12 (Annex 12, recalculation of final tax on Art. 37 income of foreign natural persons) accompanies this declaration.

• hasAnnex13ExemptAndFinalTaxIncome boolean optional

  Whether Приложение № 13 (Annex 13, non-taxable income, income taxed with final tax under Art. 38 other than Annex 8's, alternative chapter-VIIa tax, and inherited/bequeathed/gifted property) accompanies this declaration.

• hasIncomeCertCurrentYear boolean optional

  Whether a reference/statement of the final amount of insurable income for the current year (Обр. 2004) accompanies this declaration.

• hasIncomeCertPastYears boolean optional

  Whether one or more references/statements of the final amount of insurable income for past years (Обр. 2004) accompany this declaration.

• pastYearsReferenceYears string optional

  The year, or years, that the past-years insurable-income reference(s) in row 14.2 relate to.

• hasChildTaxReliefDeclaration boolean optional

  Whether a declaration for the child tax relief under Art. 22c(8) (Обр. 2005) accompanies this declaration.

• hasDisabledChildTaxReliefDeclaration boolean optional

  Whether a declaration for the tax relief for children with disabilities under Art. 22d(7) (Обр. 2006) accompanies this declaration.

• hasAnnualActivityReport boolean optional

  Whether an annual activity report (per Art. 20(4) of the Accounting Act) accompanies this declaration. Required only of persons who conducted business as traders (incl. sole traders) or as registered farmers under Art. 29a; not filed by persons with no accounting-law activity during the tax year.

• annualActivityReportReferenceNumber string optional

  The incoming reference number and date under which the annual activity report was filed.

• otherDocumentsCount integer optional

  The total count of other documents or copies attached to the declaration under the Personal Income Tax Act (e.g. proof of patent tax paid, proof of foreign tax/social-security contributions paid for double-taxation relief, supplementary-row lists).

  range: 0–∞
• sumOfAnnualTaxBasesArt17 number optional

  Row 1 (code 4001): the sum of the annual tax bases under Art. 17, aggregated from Annexes 1, 3, 4, 5 and 6 (each out of scope for this v1.0.0 — see VERIFICATION.md).

  range: 0–∞classification: financial
• totalTaxReliefDeductions number optional

  Row 2 (code 4002): the total amount of tax reliefs the taxpayer is entitled to deduct, taken from Annex 10 (out of scope for this v1.0.0).

  range: 0–∞classification: financial
• overallAnnualTaxBase number optional

  Row 3 (code 4003): the overall annual tax base, row 1 minus row 2. A negative result is entered as zero.

  classification: financial
• taxOnOverallAnnualTaxBase number optional

  Row 4 (code 4004): the tax on the overall annual tax base, row 3 times the 10% flat rate.

  range: 0–∞classification: financial
• cashlessPaymentsTaxRelief number optional

  Row 5 (code 4005): the relief for cashless payments made during the year (1% of row 4, capped at 500 BGN); completed only when Annex 10 Part X is completed (out of scope for this v1.0.0).

  range: 0–∞classification: financial
• taxesDeductibleFromOverallTax number optional

  Row 6 (code 4006): taxes deductible from the tax on the overall annual tax base, aggregated from Annexes 1, 3, 4, 6, 9 and 12 (each out of scope for this v1.0.0).

  range: 0–∞classification: financial
• taxReducedByReliefAndDeductions number optional

  Row 7 (code 4007): the tax on the overall annual tax base after subtracting rows 5 and 6. A negative result is entered with a minus sign.

  classification: financial
• advanceTaxPaidDuringYear number optional

  Row 8 (code 4008): advance tax the taxpayer personally paid during the year under Art. 43(6) and 44(3).

  range: 0–∞classification: financial
• taxDueForAdditionalPayment number optional

  Row 9 (code 4009): tax due for additional payment (positive difference of row 7 minus row 8).

  range: 0–∞classification: financial
• earlyElectronicFilingDiscount number optional

  Row 10 (code 4010): a 5%-of-row-9 discount (capped at 500 BGN), available to taxpayers who file electronically by 31 March of the following year with no enforceable public obligations outstanding.

  range: 0–∞classification: financial
• taxDueAfterDiscount number optional

  Row 11 (code 4011): tax due for additional payment after the discount, rounded to the nearest whole lev.

  range: 0–∞classification: financial
• overpaidTax number optional

  Row 12 (code 4012): overpaid tax, rounded to the nearest whole lev.

  range: 0–∞classification: financial
• refundUnderArt128To130 boolean optional

  Row 12.1 (code 40121): whether the taxpayer elects to have the overpaid tax on row 12 refunded under Art. 128-130 of the Tax and Social Insurance Procedure Code (DOPK).

• refundBankName string optional

  The bank to which the refund under row 12.1 should be transferred.

  classification: financial
• refundBankBic string optional

  The BIC of the bank to which the refund under row 12.1 should be transferred.

  classification: financial
• refundBankIban string optional

  The IBAN of the account to which the refund under row 12.1 should be transferred.

  classification: financial
• refundAccountHolderEgn string optional

  The EGN of the holder of the refund account.

  classification: sensitive-pii
• refundAccountHolderName string optional

  The name of the holder of the refund account.

  classification: pii
• offsetOverpaidTaxUnderArt130a boolean optional

  Row 12.2 (code 40122): whether the taxpayer elects to use the overpaid tax on row 12 to offset existing or future public obligations under Art. 130a of DOPK, instead of a direct refund.

• offsetTotalAmountInEur number optional

  Row 12.3 (code 40123): the total overpaid amount from row 12, converted to euro per the Law on the Introduction of the Euro in the Republic of Bulgaria (ZVERB).

  classification: financial
• offsetCentralBudgetTaxes number optional

  Row 12.4.1 (code 401241): the portion of the overpaid amount (in euro) allocated to central-budget taxes and other revenue.

  classification: financial
• offsetSocialSecurityDOO number optional

  Row 12.4.2 (code 401242): the portion allocated to State Social Insurance (DOO) contributions.

  classification: financial
• offsetHealthInsuranceNZOK number optional

  Row 12.4.3 (code 401243): the portion allocated to National Health Insurance Fund (NZOK) contributions.

  classification: financial
• offsetSupplementaryPensionDZPO number optional

  Row 12.4.4 (code 401244): the portion allocated to supplementary mandatory pension insurance (DZPO) contributions and related penalty interest.

  classification: financial
• offsetForcedCollectionPublicReceivables number optional

  Row 12.4.5 (code 401245): the portion allocated to publicly-owed receivables under forced collection.

  classification: financial
• crossBorderTaxSchemeApplied boolean optional

  Whether the taxpayer applied a cross-border tax scheme, within the meaning of Art. 143ya(4) of DOPK, during the tax year. Completed under Art. 143ya3(7) of DOPK by natural persons, including sole traders, who applied such a scheme.

• crossBorderSchemeNumber1 string optional

  The unique reference number of the first cross-border tax scheme applied during the year.

• crossBorderSchemeNumber2 string optional

  The unique reference number of a second cross-border tax scheme applied during the year, if any. The source prints exactly two numbered rows for this list.

• declarationDate date required

  The date the declaration is signed.

• taxpayerSignature string required

  The taxpayer's name, standing in for their physical signature, attesting the declaration.

  classification: pii
• representativeSignature string optional

  The authorized representative's or legal representative's name, standing in for their physical signature, when the declaration is filed on the taxpayer's behalf.

  classification: pii