Updated last 18.06.2025
What information and within what deadlines is submitted to the National Statistical Institute (NSI)?
All legal entities and individuals conducting economic activity are obliged to submit to the NSI an annual activity statement, containing statistical reports and accounting documents and, where applicable, accounting or financial documents.
| Term | The deadline for filing of the separate financial statements is from March 1 to June 30 of the following year, as well as for consolidated financial statements, from March 1 to September 30 of the following year. In case the enterprise takes advantage of the given opportunity to submit a corrective tax return once by September 30, it can correct the data submitted in the Annual Activity Statement within the same term. |
| Important to know | |
 | The non-compliance with the deadline for filing of the information to the NSI or submission of untrue data is sanctions with a fine between BGN 200 and BGN 2 000 [*], and in case of repeated violation – BGN 2000 to BGN 6000 [*]. |
What is the format of the information filed with the NSI?
Submission of annual reports is carried out exclusively online through the National Statistical Institute’s (NSI) Business Statistics Information System in the following ways:
- Electronically, using a qualified electronic signature (QES) to the “Business Statistics” information system – this way of filing may be used by each trader required to submit annual reports;
- Electronically using a personal identification code (PIC) to the “Business Statistics” information system – permissible for non-financial enterprises that do not prepare a balance sheet, and individuals conducting economic activity, including sole traders (ET);
- As a hardcopy, while paper forms are filed only with the annual tax returns in the respective National revenue agency (NRA) territorial structures, or by mail, and it is admissible only for persons whose registration has been terminated as of the date of submission or who are not registered as a sole proprietor (ET).
The enterprises that have not carried out activity are not obliged to submit an annual activity report to the NSI. If they wish, they can declare this circumstance to the NSI once for the first reporting period in which they have not carried out activity, by submitting a Declaration for enterprises with income and expenses under 500 BGN [*]or no activity by June 30 of the following year. The submission can be done online (via KEP or PIK) in the NSI’s Business Statistics Information System, or, in the provided cases, by sending the form by email to the respective ‘Statistical Surveys’ department at the territorial statistical bureaus.
In cases of cancellation/termination without liquidation in 2025, persons may submit the ‘Annual Report on the Activity of Enterprises’ to the corresponding territorial structure of the NSI on paper, using forms based on the templates approved for 2024, either personally or through a representative.
| Important to know | |
| NSI and NRA have an established single point for filing of the annual management reports, i.e. the information is filed with one institution and it exchanges data with the other ex-officio. Filing with the information with the NSI is only electronically. The accounts are accepted at the NRA as a hardcopy too – only upon submission by a sole proprietorship, with revenues and expenses up to BGN 500 [*], which have been deleted from registration to the submission of the annual tax return and the annual activity report. |
| For more information | |
 | Detailed instructions on the filling-in and filing of the annual accounts to the NSI is available in section applicable to your type of company on the website of the NSI. Additional information and answers to frequently asked questions related to the filing of the required statistic information to the NSI may be found in the “Frequently asked questions” section on the website of the NSI. |
Important: All specified deadlines and methods of submitting the annual activity report are valid for reporting the activity of enterprises for 2024, which is filed in 2025, according to the issued order together by the Chairman of the NSI, the Executive Director of the NRA and the Executive Director of the Registry Agency. In 2026, the Centralized Administrative Information System “Single Entry Point” is expected to start operating, through which the annual financial statements under the Accounting Act and the annual activity report under the Statistics Act will be submitted simultaneously. The order, manner and terms for providing this information will be determined by an order issued together by the Chairman of the National Statistical Institute and the Executive Directors of the National Revenue Agency and the Registry Agency, which order shall be published in the State Gazette.