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CSRD in Bulgaria

Bulgaria's property sanction for sustainability-reporting breaches reaches BGN 15,000 and doubles on a repeat offence within the same year.

In forceDisclosure & reportingChecked 9 August 2026Our EI can make mistakes — check important info.

Transposition
Transposed
Instrument
Accountancy Act (Закон за счетоводството), Arts. 72 & 75
Maximum on the undertaking
BGN 15,000
Property sanction on the undertaking for sustainability-report breaches (Arts. 72, 75)
Authority
NRA or ADFI; penal decrees issued by the Minister of Finance

Where do these figures come from?

Repeat offences within a year double the sanction

The Accountancy Act doubles the sanction for repeat offences within a year. A second breach within twelve months is priced at BGN 30,000, not BGN 15,000.

In short

Bulgaria penalises sustainability-reporting breaches through Articles 72 and 75 of the Accountancy Act (Закон за счетоводството), with a property sanction on the undertaking of up to BGN 15,000. General accounting breaches fall under the Act's catch-all Art. 77: BGN 300–2,000 on the undertaking and BGN 200–1,000 on individuals. Repeat offences within a year double the amount. The NRA or ADFI enforces, with penal decrees issued by the Minister of Finance.

Sustainability and general accounting tiers

Sustainability-reporting breaches carry up to BGN 15,000 under Arts. 72 and 75. General accounting breaches carry BGN 300–2,000 on the undertaking and BGN 200–1,000 on individuals — a tier that sits in the Act's catch-all Art. 77, not the sustainability provisions.

What are the penalties?

Property sanction on the undertaking, doubling on repeat within a year.

  • Sustainability reporting — up to BGN 15,000reported, not gazette-verified

    Property sanction on the undertaking for sustainability-report breaches (Arts. 72, 75)

  • General accounting breaches — BGN 300 to 2,000 (Art. 77)reported, not gazette-verified

    BGN 200–1,000 for individuals, under the Act's catch-all Art. 77 — a lower tier than the sustainability provisions.

  • Repeat within a year — doubledreported, not gazette-verified

    A repeat offence within the same year doubles the sanction.

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Common questions

What is the CSRD penalty in Bulgaria?
A property sanction of up to BGN 15,000 on the undertaking under Arts. 72 and 75 of the Accountancy Act, doubling for a repeat offence within the same year.
Where can I read the full text of BG CSRD?
The authoritative version is the official text: CSRD in Bulgaria. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.
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