OH WELL, I FORGOT TO FILE DECLARATIONS 1 AND 6 FOR THE PREVIOUS MONTH!

Hello colleagues. We came across an interesting case. We discovered that in a new company for us, Declarations 1 and 6 were not submitted for the previous month. This sometimes happens with a change of accountant, accounting firm, or due to various other reasons. Our advice in this situation is "Don't panic." Simply submit the missed declarations retroactively and wait for the NRA software to accept them. You may need to write another letter or two, but overall, this omission should not have significant consequences.
Interest is charged on the amounts. Payment is made in the same payment order in which the principal for the insurance contributions is transferred. The reason for the payment should be "principal and interest." The bank account is the same.
In principle, for such violations, those responsible bear administrative and penal liability according to Art. 349 (1) of the Social Security Code, which describes that a fine of 100 to 1,000 leva can be imposed on the violator after a control authority conducts an inspection and drafts an act for finding the violation.
Again, our advice is "Don't panic." As a one-off failure to provide information is a minor violation, the fine (if it even comes to that) should not exceed 100 leva, and even if the act is of a higher value, it can be appealed and the fine reduced (to 100 leva).
In our opinion, since the violation is remedied, i.e., you submitted the missed declarations, even if late, the situation should be treated as if you have ceased and remedied the violation on your own; in other words, you should not be subject to sanctions. In short, in a possible inspection at a later stage, the control authorities might only advise you not to repeat such violations.
I hope this information is useful to you!