This appeared in one of our local papers recently -
ROM THIS YEAR THE LEGAL PERSONS WHO DO NOT HAVE ANY ACTIVITY IN THE CONTEXT OF THE ACCOUNTANCY LAW IN 2017, are not obliged to submit both an annual activity report and an annual tax return, the NRA Territorial Directorate in Veliko Tarnovo announced.
The remaining companies file an annual corporate tax return for 2017 by 2 April 2018. This statement also provides an annual activity report. Within the same period, the corporation tax payable, after deduction of the prepayments, must also be paid.
The tax return is submitted electronically (via Internet with electronic signature).
The non-submission of the declarations is sanctioned, with the minimum fine being BGN 500 for the legal entity and BGN 200 for the manager of the company.
Not very clear, and made worse by Google translate so I made some enquiries.
Two very reliable sources told me the same thing - non-trading companies are exempt from submitting SOME documents, but not all, so you still need to see your accountant
Also, the government tax previously payable on submission of accounts has been abolished for non-trading companies.
This would have been paid by your accountant and included in the fee which you paid to them.
These changes are the result of the new Bulgarian accountancy law which brings Bulgaria into line with the rest of the EU.
Basically, a simplified return is required and there is a fine if it is not done. The government tax is no longer payable so you might want to ask your accountant for a reduction in their fee - I think the tax was 25 leva if accounts were submitted online.