Friday 28 June 2013

What is NRA (Bulgaria)

About NRA — what taxes and social security contributions does it administer?

As of 1 January 2006 the National Revenue Agency incorporated the collection and administering of state taxes (income tax, patent taxes, VAT, corporate taxes) and obligatory social security contributions (health insurance contributions, pension insurance contributions, contributions for additional mandatory pension insurance, etc.).

Taxes administered by NRA

The following documents are filed at NRA’s offices (former tax divisions and territorial tax directorates):

 Personal income tax returns,
Patent tax returns,
Corporate income tax returns,
VAT returns.
Local taxes and fees administered by municipalities

Local taxes and fees (including building tax, garbage fee, taxes on vehicles, property acquisition taxes, inheritance taxes) are now administered by the municipal administrations and not by the tax administration, as it was until the end of 2005. For more details on the payment of local taxes and fees, please contact the municipal administrations’ division within whose area of competence your permanent address falls.

Social security administered by NRA

From the beginning of 2006 notifications about labor contracts, declarations about insured persons, and returns about social security contributions due are also filed at the offices of the National Revenue Agency. Also at the Agency are filed the returns (forms 3 and 5) about the health insurance contributions for persons insured by the state budget, as well as the returns for social security and health insurance contributions paid in advance.

Certificates issued by NRA

In addition, at NRA’s offices certificates for tax and social security liabilities are issued, and inquiries about clients’ health and social security status can be made.

Ways of payment

Payment of taxes and social security contributions is made via banks to the accounts of the Agency’s respective territorial directorate or via Internet. No cash payments are accepted.

Benefits paid by NSSI


Benefits for temporary work incapacity, pregnancy and maternity, childcare, unemployment, accident at work and occupational illnesses, as well as all other benefits are still paid by the National Social Security Institute.