Not sure if this will help/explain
From my legal office:-
Because of all the changes made to the accountancy legislation starting from 01.01.2018:
Companies that had no activity in 2017 has to submit the following 2 forms of accountancy reports:
To submit a Declaration about lack of activity /statistical declaration/ to the National Statistical Institute no later than 2nd of April 2018 – this declaration can be submitted online or in person BUT it can be submitted only to the department of the NSI in the region where the company is registered /i.e. for a company registered in Dobrich I cannot submit such declaration to NSI-Varna, but I have either to go to Dobrich or to send it online/
To publish a Declaration about lack of activity for 2017 at the Commercial Register no later than 31st of March 2018 – the application and all the documents can be submitted in person by the manager of the company or online with electronic signature, as not everyone can submit online /only the manager or the accountant or the solicitor/.
(hence the need for a P.O.A)
in case the company had no activity then you can submit the 2 forms in person if you visit the office of the NSI in the region where your company is registered.
Mine all done via P.O.A route, which suits me