Declaring real estate data
Regarding newly constructed buildings
The necessary data for determining the tax on newly constructed buildings and / or separate properties in such a building are provided to the authorities under Art. 4, para. 1 by developer within two months after the completion of the building in rough construction according to a model determined by the Minister of Finance. The data submitted by one contracting authority is used by the other contracting authorities.
For newly constructed buildings subject to commissioning under the Territorial Development Act and completed in rough construction by December 31, 2019, but not commissioned or not issued a permit for use, Art. 14, para. 2 of the Local Taxes and Fees Act shall be submitted by the assignor by 29 February 2020.
In the cases of a gratuitous acquisition of property, the recipients file a tax return and pay the tax within two months of its receipt. No declaration shall be made if the property was acquired through a donation between relatives and spouses, for donations received and provided by non-profit legal entities for carrying out public utility activities and in other cases expressly specified in the law.
Determination of tax assessment
In the absence of accounting data, the tax assessment is determined by an employee of the municipal administration at the expense of the taxable person. The tax assessment is determined by an employee of the municipal administration and in the presence of accounting data determined in violation of the applicable accounting legislation. The tax assessment is determined in accordance with the procedure of the Tax and Social Insurance Procedure Code.
The amount of tax due for the calendar month is determined by the municipal administration on the basis of data from the Uniform Tourist Information System maintained by the Ministry of Tourism, multiplying the number of nights provided for the month by the amount of the tax (limits of 0.20 to BGN 3.00 for each night according to the settlements in the municipality and the category of accommodation establishments). The Ministry of Tourism, immediately after the end of the calendar month, as well as after the end of the current year, shall submit to the Ministry of Finance, by electronic means, the necessary data from the Uniform Tourist Information System through the information exchange system.
Annual tax returns
Individuals and sole traders registered under Art. 97a of the Value Added Tax Act, which carry out activities specified in Annex 4 to the Local Taxes and Fees Act, shall file a declaration in accordance with Art. 50 of the Personal Income Tax Act for 2019.