Pursuant to amendments to the Commercial Register Act (CRA), in force from 1 January 2026, the publication in the Commercial Register and the Register of Non-Profit Legal Entities of annual financial statements, consolidated annual financial statements, annual reports, activity reports and other documents subject to announcement under Article 6, Section 3 of the CRA must be submitted via the ‘Single Entry Point’ information system, developed by the National Statistical Institute. The system is available at https://portal.nsi.bg/.

The system will become operational on 1 January 2027. At present, it only allows users to register and authorise persons to submit annual financial statements and other reporting documents.

Furthermore, in accordance with amendments to the CRA, which came into force on 1 January 2026, the announcement of annual financial statements, declarations of inactivity under Article 38, Section 9, point 2 of the Accounting Act, and reports submitted via the ‘Single Entry Point’ Information System, is carried out automatically under the corporate files in the Commercial Register of commercial companies and sole proprietors, branches of foreign traders, non-profit legal entities and branches of non-profit legal entities, with the exception of joint stock companies and companies whose annual financial statements are subject to a mandatory independent financial audit. At present, given the absence of secondary legislation, it is unclear what is meant by the exemption for joint stock companies and companies whose annual financial statements are subject to a mandatory independent financial audit.

In 2026, commercial companies shall submit their annual financial statements for 2025 to the Commercial Register and the Register of Non-Profit Legal Entities, rather than via the ‘Single Entry Point’ Information System.

The Council of Ministers is expected to adopt a regulation setting out the procedure, method and deadlines for the submission of annual activity reports, consolidated annual activity reports, annual financial statements, consolidated annual financial statements and other documents subject to announcement.