Entities with sales income between BGN 300 thousand and BGN 3 million are required to make quarterly installments with the following schedule: Q1 – until 15th of April, Q2 – until 15th of July, Q3 – until 15th of December, Q4 – no advance installment.
Entities with sales income above BGN 3 million are required to make monthly installments. For January, February and March the due date is 15th of April. For the rest of the months the due date is the 15th on the subsequent month.
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