Declarations submitted by a self-insured person
Declarations submitted by a self-insured person
Question:
Hello!
I would like to open an online store on the Etsy platform. I have a company EOOD. I contacted the NRA regarding the registrations and the documents they require of me and I found out that I have to register under Art. 97a and that every month I have to declare the following documents - app. 10 "Sales Diary", app. 13, decl. Art. 125 Paragraph 1 and the self-insurance documents. Since I will be selling handmade jewelry and it is not known for the first few months if I will have any income at all, I cannot afford an accountant and I would like to learn to file my own returns at least in the beginning until things get going. Is it possible for you to show me samples or guide me on how to fill out these documents, because I want to report myself correctly to the institutions.
Thanks in advance!
Answer:
Hello,
The NRA website has free software for preparing these declarations. These softwares also have detailed instructions for working with them. After you have prepared the necessary files with the relevant application, you must submit it through the NRA electronic portal. For this purpose, you can obtain a PIK from the National Revenue Agency of the company itself. With this PIK, you will have access to the electronic services of the NRA through their electronic portal and submit the necessary declarations, namely:
- declaration for registration of a self-insured person - is filled out directly in the NRA portal and with it you inform that your company is starting activity and you are starting insurance. This declaration is submitted no later than seven days after the start of activity - https://nra.bg/wps/portal/nra/uslugi/registracia-na-samoosigurqvashti%20se-lica
- VAT declaration (with purchase and sales diaries included) - every month by the 14th you must prepare and submit this declaration with information for the previous month regarding the transactions that concern the VAT law. In your case, since you will have registration only under Art. 97a, you will have to declare the VAT due on invoices for services received from companies outside Bulgaria (such as the VAT you will have to charge on commission invoices from Etsy). - https://nra.bg/wps/portal/nra/Programni-produkti/DD-dokumenti
- declaration form 1 - every month by the 25th of the month you must prepare and submit this information, including information related to your insurance for the previous month. - https://nra.bg/wps/portal/nra/Programni-produkti/Programni-produkti-za-obhvashtane0-na-danni-ot-deklaracii-ob1-ob3-ob6
- declaration form 6 - once a year, by 30.04, a summary declaration is submitted regarding the insurance contributions made in the previous year as a self-insured person. (form 1 and form 6 declaration software is the same)
- annual tax declaration - this declaration, similar to the declaration for the registration of a self-insured person, is filled out directly online through the NRA portal.
These are the main declarations related to your activity that you will have to submit.
We hope we have been helpful!
Greetings!
