• Official documents for income from employment relationship. These are issued by your employer;
  • Official documents for income from other economic activity (from freelance contracting, royalties, etc.), as well as for income from rent or from other granting of rights or property for usage against consideration. These are issued mainly by the payers of income from other economic activity and from rent, when they are enterprises or self-employed persons;
  • Official documents for taxable income from other sources (awards, damages, penalties, etc.). These are issued by the payers of the so-called income from other sources;
  • A copy of a valid decision of the Territorial/National Expert Medical Committee (TEMC/NEMC). This document shall be enclosed with the return of persons with working disability of 50 or over 50 percent, who are entitled to decreasing their annual tax base by BGN 7920;
  •  Copies of the documents verifying the personal contributions made for insurable length of service upon retirement – when the person is entitled to using the tax relief for personal contributions for insurable length of service upon retirement, made during 2012 under Art.9а of the Social Security Code;
  •  A copy of a document verifying that the person gifted is amongst those listed in the law, for which the tax relief for gifts may be used, and a copy of a document verifying that the subject of the gift has been received, as well as an official legalized document verifying the status of the gift’s recipient, issued of certified by a competent authority of the respective foreign state and its translation into Bulgarian language made by a sworn translator (when the gift is in favor of identical or similar persons established in another Member State of the European Union or a State party to the Agreement on the European Economic Area) – in the cases when the person is entitled to using the tax relief for donations made during 2012;
  • A document issued by the bank providing the credit, verifying the amount of the interest payments made during the year for the first BGN 100,000 of the principal of the mortgage credit for buying a home, as well as a written statement by the husband/wife that he/she will not use the tax relief for 2012 – in the cases when the person is entitled to using the tax relief for young families;
  • Information about the final amount of the insurable earnings for previous years – when together with the annual tax return for 2012 the person also declares income received for activity performed during previous years and submits a correcting information for the insurable earnings for the respective year;
  • Certificate for the amount of the tax paid abroad, issued by the competent authorities of the other state – when for a resident individual tax has been deducted in another state;
  • Certificate for the amount of the mandatory social security contributions paid abroad, issued by the competent authorities of the other state;
  • A document for the patent tax due and paid, issued by the competent municipality, when during 2012 the individual has proceeded from patent taxation to general taxation.

 

 Sole proprietors shall enclose with their tax return an annual activity report – i.e. the report under Art.20, Para.4 of the Statistics Law. Annual activity report shall also enclose the individuals registered as tobacco producers and agricultural producers, whose income for 2012 shall be taxed as per the procedure for taxation of income from economic activity as a sole proprietor.