In order to benefit from the tax relief, an individual or sole trader must have received income in 2022 that is subject to annual taxes, the so-called tax on the total annual tax base or tax on the annual tax base for business income, as a sole trader. People with no income, or only non-taxable income such as maternity pay, and only income subject to final and/or patent tax cannot benefit from the relief, but the other parent can do so if eligible.
Employees who choose to take advantage of employer child tax relief can file returns between 30 November and 31 December 2022.
The 22c return is completed with a copy of the birth certificate and the 2022 return is completed with a copy of the TEC and a copy of the birth certificate. Where the child has reached the age of majority in 2022, you may also benefit from tax relief. In this case, the employer can reimburse the tax by the end of January 2023.
The second option is by filing an annual tax return with the NRA between 10 January and 2 May 2023.
Refunds will be made after verification by the NRA within 1 month of filing the return.
Returns can be found on the NRA website and can be completed in person or by the company or organisation where the parents work!
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