Bulgaria's National Revenue Agency (NRA) has identified 962 individuals who earned income from creating and sharing content on an online platform known for adult content between 2018 and early 2023. These individuals failed to declare their earnings, and the NRA has issued emails instructing them to report this income within two weeks of receiving the notification.

Data from the platform's managing company, submitted to the NRA, indicates that approximately 14 million leva were earned by Bulgarian citizens over five years. Notably, 20 individuals accounted for 8.5 million leva of this income between 2020 and the first quarter of 2023. The platform operates by allowing content creators to share photos and videos for paid subscriptions, with 80% of the revenue going to the creators and 20% retained by the company.

Those who received income through this platform must declare it in either Appendix No. 2, which pertains to income from business activities as a sole trader, or Appendix No. 3, which covers income from other activities such as royalties. Submissions can be made online via the NRA’s Electronic Service for Filing an Annual Tax Declaration under Article 50 of the Personal Income Tax Act. Access to the service requires either a Personal Identification Code (PIK) or a Qualified Electronic Signature (QES), both available through the NRA’s e-Portal.

Individuals without a PIK can obtain one quickly and at no cost from any NRA office. Detailed instructions on filing tax and social security declarations, as well as payment procedures, are available on the NRA’s website or by contacting their support lines at 0700 18 700 or 02/9859 6801. These lines are accessible at rates based on the respective operator's tariffs.

Source:

• NRA
• OFFNews