As of 1 July 2012 the deadline for submission of Intrastat returns has been extended until the 14th day of the month following the month of intra community acquisition.
On 14 December 2010 Guidelines on the application of the Tax Procedural Code were published by the National Revenue Agency on its website. The purpose of the guidelines is to assist the officers of the National Revenue Agency in process of applying the tax and social security legislation.
Each fourth company submitted its annual tax return via Internet. 57% more corporate income tax returns have been submitted electronically this year compared with 2008. By the deadline for submission of tax returns the National Revenue Agency has received 62 838 returns via Internet. In 2008 their number was 40,000 where the total number of tax returns was 245,000.
40% of the companies having used the electronic services of the National Revenue Agency were from Sofia. Their number is 26,000, Varna companies are 7,150, Plovdiv – 6,511 and Bourgas – 3,815.
All companies that have sent their returns via Internet signed with electronic signature enjoy a 1% discount of the corporate income tax due but not more than BGN 1,000.