The Bulgarian National Revenue Agency has announced that declarations required under the Corporate Income Tax Act that are due after 31 December 2017 must be filed electronically, including annual corporate tax returns and activity reports. This includes the annual corporate tax return for 2017, which is due 2 April 2018 (standard 31 March deadline falls on a Saturday). Failing to comply with the filing obligation will result in a minimum penalty of BGN 500 for legal entities and BGN 200 for managers of legal entities.