{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "bg/nra/godishna-danachna-deklaratsiya-chl-50-zddfl",
  "version": "1.0.0",
  "title": "Bulgaria — Annual Tax Declaration under Article 50 of the Personal Income Tax Act (Обр. 2001)",
  "description": "The Национална агенция за приходите's (NRA, Bulgaria's National Revenue Agency) \"Годишна данъчна декларация по чл. 50 от Закона за данъците върху доходите на физическите лица\" (Annual tax declaration under Art. 50 of the Personal Income Tax Act, ZDDFL), internally numbered Образец/Обр. 2001 (Form 2001) — the annual combined income-tax self-assessment return Bulgarian resident and non-resident individuals file, distributed as a free unauthenticated download from NRA's own static document host as part of a ZIP bundle of the current tax year's declaration and its numbered annexes. Adds a second schema to Bulgaria's Taxes vertical (Bulgaria's 51st-jurisdiction opening is carried by the sibling schema bg/nra/deklaratsiya-za-registratsiya-na-samoosiguryavashto-se-litse, authored the same cycle). The source is a Microsoft Word (.doc) template, not an AcroForm PDF — NRA distributes this and its sibling annexes only as editable Word documents (confirmed: no PDF edition of Обр. 2001 could be found on nra.bg or any cross-checked mirror this cycle). Обр. 2001 is the omnibus \"root\" declaration: every individual taxpayer files this one document, checking off which of 13 numbered Приложения (annexes, each its own separate form covering one income category — employment, sole-trader/business, rental, capital gains, foreign assets, tax reliefs, loans, etc.) accompany it, and (for taxpayers who have any such annexes) copying selected annex totals into this root form's own Част IV (Part IV) tax-computation worksheet. This v1.0.0 models the complete Обр. 2001 root document only — Part I (taxpayer identification), Part II (authorized-proxy/legal-representative identification, gated on the source's own \"filed by representative\" condition), Part III (the 18-row checklist of which annexes/attachments accompany the declaration), Part IV (the root-level annual tax computation on the total annual tax base, rows/codes 4001-4012 and their 40121/40122/40123/401241-401245 sub-rows for refund vs. offset elections of any overpaid tax), Part V (the cross-border tax-scheme disclosure under DOPK Art. 143ya), and the declaration/signature block. It deliberately excludes, as a disclosed backlog item rather than a silent gap, the field-by-field content of every numbered Приложение (Annex) 1 through 13 and the several companion declarations/references listed in Part III (Обр. 2004 insurable-income references, Обр. 2005/2006 child-tax-relief declarations, the annual activity report) — each is its own separate NRA form and a natural candidate for a future, separately-versioned companion schema, exactly as this registry treats other jurisdictions' annex/schedule forms (e.g. ch/zh's Hilfsblatt series). Обр. 2001в, a structurally similar but distinct variant of this same form for declaring the income of a deceased person (filed by an heir or legatee), is also out of scope for this v1.0.0. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of Bulgaria or the Национална агенция за приходите.",
  "status": "draft",
  "jurisdiction": {
    "country": "BG",
    "level": "national"
  },
  "authority": {
    "name": "Национална агенция за приходите",
    "abbreviation": "NRA",
    "url": "https://nra.bg"
  },
  "process": {
    "type": "filing",
    "language": "bg"
  },
  "source": {
    "url": "https://nra.bg/wps/wcm/connect/nra.bg25863/cc035cb3-1ede-4600-bd2c-c7d8174b5e1d/%D0%94%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D1%8F%2B%D0%BF%D0%BE%2B%D1%87%D0%BB.%2B50%2B%D0%B7%D0%B0%2B2025%2B%D0%B3.%2B%D0%B2%D1%81%D0%B8%D1%87%D0%BA%D0%B8%2B%D0%BF%D1%80%D0%B8%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D1%8F.zip?MOD=AJPERES",
    "retrievedAt": "2026-07-14",
    "documentRef": "NRA ZIP bundle \"Декларация по чл. 50 за 2025 г. всички приложения\" (published 2025-12-29 per the NRA documents page), inner file \"образец 2001-1.doc\" (Обр. 2001, the root declaration this schema models)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-14",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-14",
    "notes": "GovSchema Standard Research cycle GOV-2821. Adds a second schema to Bulgaria's Taxes vertical. A separate concurrent execution of the same authoring run independently produced and merged bg/nra/deklaratsiya-za-registratsiya-na-samoosiguryavashto-se-litse (NRA Form OKD-5) first, which carries the 51st-jurisdiction-opening claim; that schema's own source format (a legacy .xls binary) could not independently confirm required/optional markers, whereas this document's source prints its required/conditional-required rules explicitly. Also screened MVR (Ministry of Interior) National ID card applications and confirmed those are staff-completed at the counter with pre-filled civil-registry data, not an independently fillable public template — a weak/dead-end source, not pursued further. See this schema's own VERIFICATION.md for the full sourcing record, including the sha256/byte-size of both the fetched ZIP and its inner образец 2001-1.doc, and the extraction method used in place of the pdfjs-dist/AcroForm technique (not applicable — the source is a Word document, not a PDF)."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-14"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "Данъчна година",
      "type": "string",
      "required": true,
      "description": "The 4-digit tax year this annual declaration covers (the year the declared income was acquired).",
      "sourceRef": "Обр. 2001, Част I, header: \"Данъчна година\"",
      "validation": {
        "pattern": "^[0-9]{4}$"
      }
    },
    {
      "name": "correctionAfterDeadline",
      "label": "Отбележете тук (чл. 53, ал. 2 от ЗДДФЛ)",
      "type": "boolean",
      "required": false,
      "description": "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).",
      "sourceRef": "Обр. 2001, Част I, header note: \"Съгласно чл. 53, ал. 2 от ЗДДФЛ ... В случай че подавате декларацията на това основание, отбележете тук >>\""
    },
    {
      "name": "taxpayerId",
      "label": "1. ЕГН/ЛН/ЛНЧ/Служебен № от регистъра на НАП/ЕИК на чуждестранно физическо лице",
      "type": "string",
      "required": true,
      "description": "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.",
      "classification": "sensitive-pii",
      "sourceRef": "Обр. 2001, Част I, point 1",
      "validation": {
        "pattern": "^[0-9A-Za-z]{1,15}$"
      }
    },
    {
      "name": "taxpayerIdTypeCode",
      "label": "2. Код по т. 1",
      "type": "enum",
      "required": true,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част I, point 2",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5"
        ]
      }
    },
    {
      "name": "firstName",
      "label": "3.1. Собствено име",
      "type": "string",
      "required": true,
      "description": "The taxpayer's given name.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 3.1"
    },
    {
      "name": "middleName",
      "label": "3.2. Презиме",
      "type": "string",
      "required": false,
      "description": "The taxpayer's patronymic (father's-name), a standard element of a Bulgarian full name.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 3.2"
    },
    {
      "name": "lastName",
      "label": "3.3. Фамилно име",
      "type": "string",
      "required": true,
      "description": "The taxpayer's family name.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 3.3"
    },
    {
      "name": "correspondenceOblast",
      "label": "4.1. Област",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Обр. 2001, Част I, point 4.1"
    },
    {
      "name": "correspondenceObshtina",
      "label": "4.2. Община",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Обр. 2001, Част I, point 4.2"
    },
    {
      "name": "correspondenceSettlement",
      "label": "4.3. Населено място (гр./с.)",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Обр. 2001, Част I, point 4.3"
    },
    {
      "name": "correspondencePostalCode",
      "label": "4.4. Пощенски код",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Обр. 2001, Част I, point 4.4"
    },
    {
      "name": "correspondenceStreet",
      "label": "4.5. Улица, №, ж.к., бл., вх., ап.",
      "type": "string",
      "required": false,
      "description": "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",
      "sourceRef": "Обр. 2001, Част I, point 4.5"
    },
    {
      "name": "phone",
      "label": "5.1. Телефон",
      "type": "string",
      "required": false,
      "description": "The taxpayer's telephone number. Optional per the form's own instructions.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 5.1"
    },
    {
      "name": "email",
      "label": "5.2. E-mail",
      "type": "string",
      "required": false,
      "description": "The taxpayer's email address. Optional per the form's own instructions.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 5.2"
    },
    {
      "name": "isNonResident",
      "label": "7. Чуждестранно лице",
      "type": "boolean",
      "required": true,
      "description": "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\").",
      "sourceRef": "Обр. 2001, Част I, points 6-7"
    },
    {
      "name": "selfInsuredPerson",
      "label": "8. Самоосигуряващо се лице по смисъла на КСО",
      "type": "boolean",
      "required": false,
      "description": "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).",
      "sourceRef": "Обр. 2001, Част I, point 8"
    },
    {
      "name": "healthInsuredUnderArt40Para5",
      "label": "9. Лице, което се осигурява по реда на чл. 40, ал. 5 от ЗЗО",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част I, point 9"
    },
    {
      "name": "personSubjectToArt51Para1",
      "label": "10. Лице по чл. 51, ал. 1 от ЗДДФЛ",
      "type": "boolean",
      "required": false,
      "description": "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).",
      "sourceRef": "Обр. 2001, Част I, point 10"
    },
    {
      "name": "foreignAddressCountry",
      "label": "11.1. Държава",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isNonResident",
        "equals": true
      },
      "description": "The country of the taxpayer's foreign address. Completed only when the taxpayer is a foreign person (isNonResident = true).",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 11.1"
    },
    {
      "name": "foreignAddressSettlement",
      "label": "11.2. Населено място",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isNonResident",
        "equals": true
      },
      "description": "The city/town of the taxpayer's foreign address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 11.2"
    },
    {
      "name": "foreignAddressStreet",
      "label": "11.3. Улица, №",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "isNonResident",
        "equals": true
      },
      "description": "The street and number of the taxpayer's foreign address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част I, point 11.3"
    },
    {
      "name": "filedByRepresentative",
      "label": "Декларацията се подава чрез пълномощник или законен представител",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част I, notes following point 11; instructions section \"Попълване на декларацията\""
    },
    {
      "name": "representativeId",
      "label": "1. ЕГН/ЛН/ЛНЧ/служебен № от регистъра на НАП/ЕИК на чуждестранно физическо лице (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filedByRepresentative",
        "equals": true
      },
      "description": "The identification number of the authorized proxy or legal representative filing on the taxpayer's behalf.",
      "classification": "sensitive-pii",
      "sourceRef": "Обр. 2001, Част II, point 1"
    },
    {
      "name": "representativeIdTypeCode",
      "label": "2. Код по т. 1 (упълномощено лице/законен представител)",
      "type": "enum",
      "required": false,
      "requiredWhen": {
        "field": "filedByRepresentative",
        "equals": true
      },
      "description": "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.",
      "sourceRef": "Обр. 2001, Част II, point 2",
      "validation": {
        "enum": [
          "1",
          "2",
          "3",
          "4",
          "5"
        ]
      }
    },
    {
      "name": "representativeFirstName",
      "label": "3.1. Собствено име (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filedByRepresentative",
        "equals": true
      },
      "description": "The given name of the authorized proxy or legal representative.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 3.1"
    },
    {
      "name": "representativeMiddleName",
      "label": "3.2. Презиме (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The patronymic of the authorized proxy or legal representative.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 3.2"
    },
    {
      "name": "representativeLastName",
      "label": "3.3. Фамилно име (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filedByRepresentative",
        "equals": true
      },
      "description": "The family name of the authorized proxy or legal representative.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 3.3"
    },
    {
      "name": "representativeOblast",
      "label": "4.1. Област (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The province (oblast) of the representative's correspondence address, when different from their permanent address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 4.1"
    },
    {
      "name": "representativeObshtina",
      "label": "4.2. Община (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The municipality of the representative's correspondence address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 4.2"
    },
    {
      "name": "representativeSettlement",
      "label": "4.3. Населено място (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The city/town/village of the representative's correspondence address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 4.3"
    },
    {
      "name": "representativePostalCode",
      "label": "4.4. Пощенски код (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The postal code of the representative's correspondence address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 4.4"
    },
    {
      "name": "representativeStreet",
      "label": "4.5. Улица, №, ж.к., бл., вх., ап. (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The street/number/complex/building/entrance/apartment of the representative's correspondence address.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 4.5"
    },
    {
      "name": "representativePhone",
      "label": "5.1. Телефон (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The representative's telephone number. Optional per the form's own instructions.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 5.1"
    },
    {
      "name": "representativeEmail",
      "label": "5.2. E-mail (упълномощено лице/законен представител)",
      "type": "string",
      "required": false,
      "description": "The representative's email address. Optional per the form's own instructions.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част II, point 5.2"
    },
    {
      "name": "hasAnnex1Employment",
      "label": "1. Образец 2011: Приложение № 1 доходи от трудови правоотношения",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 1 (Annex 1, income from employment relationships) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 1"
    },
    {
      "name": "hasAnnex2SoleTrader",
      "label": "2. Образец 2021: Приложение № 2 доходи от стопанска дейност като едноличен търговец и доходи от друга стопанска дейност по чл. 29а от ЗДДФЛ",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 2 (Annex 2, income from business activity as a sole trader, and income under Art. 29a) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 2"
    },
    {
      "name": "hasAnnex3OtherBusiness",
      "label": "3. Образец 2031: Приложение № 3 доходи от друга стопанска дейност",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 3 (Annex 3, income from other business activity) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 3"
    },
    {
      "name": "hasAnnex4Rental",
      "label": "4. Образец 2041: Приложение № 4 доходи от наем или от друго възмездно предоставяне за ползване на права или имущество",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 4 (Annex 4, rental income or other paid use of rights/property) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 4"
    },
    {
      "name": "hasAnnex5TransferOfRights",
      "label": "5. Образец 2051: Приложение № 5 доходи от прехвърляне на права или имущество",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 5 (Annex 5, income from transfer of rights or property) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 5"
    },
    {
      "name": "hasAnnex6OtherSources",
      "label": "6. Образец 2061: Приложение № 6 доходи от други източници по чл. 35 от ЗДДФЛ",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 6 (Annex 6, income from other sources under Art. 35) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 6"
    },
    {
      "name": "hasAnnex7PatentTax",
      "label": "7. Образец 2071: Приложение № 7 доходи от дейности, подлежащи на облагане с патентен данък и/или с данък върху таксиметров превоз на пътници по реда на ЗМДТ",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 7 (Annex 7, income subject to patent tax and/or taxi-transport tax) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 7"
    },
    {
      "name": "hasAnnex8ForeignAssets",
      "label": "8. Образец 2081: Приложение № 8 притежавани акции, дялови участия в дружества, място на стопанска дейност, определена база и недвижима собственост в чужбина",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част III, row 8"
    },
    {
      "name": "hasAnnex9DoubleTaxationRelief",
      "label": "9. Образец 2091: Приложение № 9 прилагане на методи за избягване на двойното данъчно облагане за доходи, декларирани в Приложения № 1, 2, 3, 4, 5 и 6",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 9 (Annex 9, application of double-taxation relief methods for income declared in Annexes 1-6) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 9"
    },
    {
      "name": "hasAnnex10TaxReliefs",
      "label": "10. Образец 2010: Приложение № 10 ползване на данъчни облекчения",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 10 (Annex 10, use of tax reliefs) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 10"
    },
    {
      "name": "hasAnnex11Loans",
      "label": "11. Образец 2020: Приложение № 11 предоставени/получени парични заеми",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 11 (Annex 11, cash loans given/received) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 11"
    },
    {
      "name": "hasAnnex12FinalTaxRecalculation",
      "label": "12. Образец 2030: Приложение № 12 преизчисляване на окончателния данък за доходи по чл. 37 от ЗДДФЛ на чуждестранни физически лица",
      "type": "boolean",
      "required": false,
      "description": "Whether Приложение № 12 (Annex 12, recalculation of final tax on Art. 37 income of foreign natural persons) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 12"
    },
    {
      "name": "hasAnnex13ExemptAndFinalTaxIncome",
      "label": "13. Образец 2013: Приложение № 13 необлагаеми доходи, доходи, облагаеми с: окончателен данък по чл. 38 от ЗДДФЛ ... и имущество, получено по наследство, завет, дарение",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част III, row 13"
    },
    {
      "name": "hasIncomeCertCurrentYear",
      "label": "14.1. Образец 2004: Справка за окончателния размер на осигурителния доход за текущата година",
      "type": "boolean",
      "required": false,
      "description": "Whether a reference/statement of the final amount of insurable income for the current year (Обр. 2004) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 14.1"
    },
    {
      "name": "hasIncomeCertPastYears",
      "label": "14.2. Образец 2004: Справка за окончателния размер на осигурителния доход за минали години",
      "type": "boolean",
      "required": false,
      "description": "Whether one or more references/statements of the final amount of insurable income for past years (Обр. 2004) accompany this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 14.2"
    },
    {
      "name": "pastYearsReferenceYears",
      "label": "14.2. Година",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasIncomeCertPastYears",
        "equals": true
      },
      "description": "The year, or years, that the past-years insurable-income reference(s) in row 14.2 relate to.",
      "sourceRef": "Обр. 2001, Част III, row 14.2 \"Година\""
    },
    {
      "name": "hasChildTaxReliefDeclaration",
      "label": "15. Образец 2005: Декларация по чл. 22в, ал. 8 от ЗДДФЛ за ползване на данъчно облекчение за деца",
      "type": "boolean",
      "required": false,
      "description": "Whether a declaration for the child tax relief under Art. 22c(8) (Обр. 2005) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 15"
    },
    {
      "name": "hasDisabledChildTaxReliefDeclaration",
      "label": "16. Образец 2006: Декларация по чл. 22г, ал. 7 от ЗДДФЛ за ползване на данъчно облекчение за деца с увреждания",
      "type": "boolean",
      "required": false,
      "description": "Whether a declaration for the tax relief for children with disabilities under Art. 22d(7) (Обр. 2006) accompanies this declaration.",
      "sourceRef": "Обр. 2001, Част III, row 16"
    },
    {
      "name": "hasAnnualActivityReport",
      "label": "17. Годишен отчет за дейността",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част III, row 17"
    },
    {
      "name": "annualActivityReportReferenceNumber",
      "label": "17. Вх. №",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "hasAnnualActivityReport",
        "equals": true
      },
      "description": "The incoming reference number and date under which the annual activity report was filed.",
      "sourceRef": "Обр. 2001, Част III, row 17 \"Вх. №\""
    },
    {
      "name": "otherDocumentsCount",
      "label": "18. Други документи или копия от тях, които съгласно ЗДДФЛ се прилагат към декларацията — Брой",
      "type": "integer",
      "required": false,
      "description": "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).",
      "sourceRef": "Обр. 2001, Част III, row 18",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "sumOfAnnualTaxBasesArt17",
      "label": "1. Сума от годишните данъчни основи по чл. 17 от ЗДДФЛ",
      "type": "number",
      "required": false,
      "description": "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).",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 1 (4001)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalTaxReliefDeductions",
      "label": "2. Общ размер на данъчните облекчения",
      "type": "number",
      "required": false,
      "description": "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).",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 2 (4002)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "overallAnnualTaxBase",
      "label": "3. Обща годишна данъчна основа (ред 1 - ред 2)",
      "type": "number",
      "required": false,
      "description": "Row 3 (code 4003): the overall annual tax base, row 1 minus row 2. A negative result is entered as zero.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 3 (4003)"
    },
    {
      "name": "taxOnOverallAnnualTaxBase",
      "label": "4. Данък върху общата годишна данъчна основа (ред 3 х 10%)",
      "type": "number",
      "required": false,
      "description": "Row 4 (code 4004): the tax on the overall annual tax base, row 3 times the 10% flat rate.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 4 (4004)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cashlessPaymentsTaxRelief",
      "label": "5. Размер на данъчното облекчение за извършени безкасови плащания",
      "type": "number",
      "required": false,
      "description": "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).",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 5 (4005)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxesDeductibleFromOverallTax",
      "label": "6. Данъци, подлежащи на приспадане от данъка върху общата годишна данъчна основа",
      "type": "number",
      "required": false,
      "description": "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).",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 6 (4006)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxReducedByReliefAndDeductions",
      "label": "7. Данък върху общата годишна данъчна основа, намален със сумите по ред 5 и ред 6 (ред 4 - ред 5 - ред 6)",
      "type": "number",
      "required": false,
      "description": "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",
      "sourceRef": "Обр. 2001, Част IV, row 7 (4007)"
    },
    {
      "name": "advanceTaxPaidDuringYear",
      "label": "8. Внесен авансов данък от данъчно задълженото лице по чл. 43, ал. 6 и чл. 44, ал. 3 от ЗДДФЛ",
      "type": "number",
      "required": false,
      "description": "Row 8 (code 4008): advance tax the taxpayer personally paid during the year under Art. 43(6) and 44(3).",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 8 (4008)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDueForAdditionalPayment",
      "label": "9. Дължим данък за довнасяне",
      "type": "number",
      "required": false,
      "description": "Row 9 (code 4009): tax due for additional payment (positive difference of row 7 minus row 8).",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 9 (4009)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "earlyElectronicFilingDiscount",
      "label": "10. Отстъпка (ред 9, ако е попълнен х 5% ≤ 500 лв.)",
      "type": "number",
      "required": false,
      "description": "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.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 10 (4010)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDueAfterDiscount",
      "label": "11. Дължим данък за довнасяне, намален с отстъпката (ред 9 - ред 10)",
      "type": "number",
      "required": false,
      "description": "Row 11 (code 4011): tax due for additional payment after the discount, rounded to the nearest whole lev.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 11 (4011)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "overpaidTax",
      "label": "12. Надвнесен данък",
      "type": "number",
      "required": false,
      "description": "Row 12 (code 4012): overpaid tax, rounded to the nearest whole lev.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12 (4012)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "refundUnderArt128To130",
      "label": "12.1. Възстановяване по реда на чл. 128-130 от ДОПК",
      "type": "boolean",
      "required": false,
      "description": "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).",
      "sourceRef": "Обр. 2001, Част IV, row 12.1 (40121)"
    },
    {
      "name": "refundBankName",
      "label": "БАНКА",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "refundUnderArt128To130",
        "equals": true
      },
      "description": "The bank to which the refund under row 12.1 should be transferred.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.1 bank details block"
    },
    {
      "name": "refundBankBic",
      "label": "BIC",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "refundUnderArt128To130",
        "equals": true
      },
      "description": "The BIC of the bank to which the refund under row 12.1 should be transferred.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.1 bank details block"
    },
    {
      "name": "refundBankIban",
      "label": "IBAN",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "refundUnderArt128To130",
        "equals": true
      },
      "description": "The IBAN of the account to which the refund under row 12.1 should be transferred.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.1 bank details block"
    },
    {
      "name": "refundAccountHolderEgn",
      "label": "Данни за титуляра на сметката — ЕГН",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "refundUnderArt128To130",
        "equals": true
      },
      "description": "The EGN of the holder of the refund account.",
      "classification": "sensitive-pii",
      "sourceRef": "Обр. 2001, Част IV, row 12.1 account-holder details"
    },
    {
      "name": "refundAccountHolderName",
      "label": "Данни за титуляра на сметката — Име",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "refundUnderArt128To130",
        "equals": true
      },
      "description": "The name of the holder of the refund account.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, Част IV, row 12.1 account-holder details"
    },
    {
      "name": "offsetOverpaidTaxUnderArt130a",
      "label": "12.2. Използване на надвнесения данък за погасяване на налични или бъдещи задължения по реда на чл. 130а от ДОПК",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част IV, row 12.2 (40122)"
    },
    {
      "name": "offsetTotalAmountInEur",
      "label": "12.3. Общ размер на надвнесената сума, превалутирана в евро",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "offsetOverpaidTaxUnderArt130a",
        "equals": true
      },
      "description": "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",
      "sourceRef": "Обр. 2001, Част IV, row 12.3 (40123)"
    },
    {
      "name": "offsetCentralBudgetTaxes",
      "label": "12.4.1. Данъци и други приходи за централния бюджет",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "offsetOverpaidTaxUnderArt130a",
        "equals": true
      },
      "description": "Row 12.4.1 (code 401241): the portion of the overpaid amount (in euro) allocated to central-budget taxes and other revenue.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.4.1 (401241)"
    },
    {
      "name": "offsetSocialSecurityDOO",
      "label": "12.4.2. Осигурителни вноски ДОО",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "offsetOverpaidTaxUnderArt130a",
        "equals": true
      },
      "description": "Row 12.4.2 (code 401242): the portion allocated to State Social Insurance (DOO) contributions.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.4.2 (401242)"
    },
    {
      "name": "offsetHealthInsuranceNZOK",
      "label": "12.4.3. Осигурителни вноски НЗОК",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "offsetOverpaidTaxUnderArt130a",
        "equals": true
      },
      "description": "Row 12.4.3 (code 401243): the portion allocated to National Health Insurance Fund (NZOK) contributions.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.4.3 (401243)"
    },
    {
      "name": "offsetSupplementaryPensionDZPO",
      "label": "12.4.4. Осигурителни вноски и свързани с тях наказателни лихви за ДЗПО",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "offsetOverpaidTaxUnderArt130a",
        "equals": true
      },
      "description": "Row 12.4.4 (code 401244): the portion allocated to supplementary mandatory pension insurance (DZPO) contributions and related penalty interest.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.4.4 (401244)"
    },
    {
      "name": "offsetForcedCollectionPublicReceivables",
      "label": "12.4.5. Принудително събиране на публични вземания",
      "type": "number",
      "required": false,
      "requiredWhen": {
        "field": "offsetOverpaidTaxUnderArt130a",
        "equals": true
      },
      "description": "Row 12.4.5 (code 401245): the portion allocated to publicly-owed receivables under forced collection.",
      "classification": "financial",
      "sourceRef": "Обр. 2001, Част IV, row 12.4.5 (401245)"
    },
    {
      "name": "crossBorderTaxSchemeApplied",
      "label": "През годината е прилагана трансгранична данъчна схема по смисъла на чл. 143я, ал. 4 от ДОПК",
      "type": "boolean",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част V"
    },
    {
      "name": "crossBorderSchemeNumber1",
      "label": "Уникален номер на трансграничната данъчна схема (1)",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "crossBorderTaxSchemeApplied",
        "equals": true
      },
      "description": "The unique reference number of the first cross-border tax scheme applied during the year.",
      "sourceRef": "Обр. 2001, Част V, row 1"
    },
    {
      "name": "crossBorderSchemeNumber2",
      "label": "Уникален номер на трансграничната данъчна схема (2)",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Обр. 2001, Част V, row 2"
    },
    {
      "name": "declarationDate",
      "label": "Дата",
      "type": "date",
      "required": true,
      "description": "The date the declaration is signed.",
      "sourceRef": "Обр. 2001, declaration/signature block, \"Дата\""
    },
    {
      "name": "taxpayerSignature",
      "label": "Подпис на Декларатора",
      "type": "string",
      "required": true,
      "description": "The taxpayer's name, standing in for their physical signature, attesting the declaration.",
      "classification": "pii",
      "sourceRef": "Обр. 2001, declaration/signature block, \"Подпис на Декларатора\""
    },
    {
      "name": "representativeSignature",
      "label": "Подпис на упълномощеното лице/законния представител",
      "type": "string",
      "required": false,
      "requiredWhen": {
        "field": "filedByRepresentative",
        "equals": true
      },
      "description": "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",
      "sourceRef": "Обр. 2001, declaration/signature block, \"Подпис на упълномощеното лице/ законния представител\""
    }
  ],
  "documents": [
    {
      "id": "declarationAttestation",
      "label": "Declarant's attestation",
      "category": "attestation",
      "belongsTo": "applicant",
      "required": true,
      "statement": "За деклариране на неверни данни се носи наказателна отговорност по Наказателния кодекс.",
      "sourceRef": "Обр. 2001, declaration/signature block: \"За деклариране на неверни данни се носи наказателна отговорност по Наказателния кодекс.\""
    }
  ]
}