Updated filing templates for IIR, UTPR and QDMTT returns will apply to in-scope groups, with mandatory electronic filing and new currency reporting rules linked to Bulgaria’s adoption of the euro in 2026.
Bulgaria has introduced new tax return forms for reporting top-up taxes under the OECD Pillar Two global minimum tax framework, replacing templates approved only months earlier as the country prepares for the transition to the euro in 2026.
Order No. ZMF-385 of 28 April 2026 and Order No. ZMF-386 of 28 April 2026 were published in the Official Gazette on 8 May 2026. They approve revised return templates covering the primary and secondary top-up taxes, as well as the Qualified Domestic Minimum Top-Up Tax (QDMTT), under Chapter Thirty-Four “a” of the Corporate Income Tax Act (CITA), which transposes the Pillar Two rules into Bulgarian law.
Under Order No. ZMF-385, the Minister of Finance approved a new Form 1080 for the return required under Article 260ŃŹ23, paragraph 9 of the CITA. The form applies to the primary top-up tax corresponding to the Income Inclusion Rule (IIR) and the secondary top-up tax corresponding to the Undertaxed Profits Rule (UTPR). It is intended for use by Bulgarian constituent entities that are part of in-scope multinational enterprises and large-scale domestic groups.
The order repeals the previous template approved by Order No. ZMF-1206 of 18 December 2025, which had been published in State Gazette No. 114 of 24 December 2025.
Order No. ZMF-386 introduces a new Form 1081 for the national top-up tax return required under article 260ŃŹ28, paragraph 1 of the CITA. The form is used to declare the Bulgarian qualified domestic minimum top-up tax (QDMTT) owed by in-scope constituent entities. It replaces the earlier template approved by Order No. ZMF-1204 of 18 December 2025, also published in State Gazette No. 114 of 24 December 2025.
The standard deadline for filing the returns is within 15 months after the end of the relevant fiscal year. For the first fiscal year, however, the filing deadline is extended to 18 months after year-end.
The Ministry of Finance also confirmed that all returns must be submitted electronically through the National Revenue Agency’s online portal.
The new framework includes specific reporting rules linked to Bulgaria’s planned adoption of the euro from 2026. For taxable periods ending on or before 31 December 2025, all monetary amounts in the returns must be reported in Bulgarian lev (BGN). For taxable periods ending after that date, all calculations and submissions must be made exclusively in euro (EUR).
