A few weeks ago, several amendments in the business trips regulations of employees in Bulgaria were promulgated and have been entered into force.
As most of professionals know a business trip is related to the temporary change of the place of work of an employee and requires from the employee to perform elsewhere the same functions as at the permanent workplace. The assessment of these needs is made by the employer, and it is set out in a business trip order.
The recently reinforced amendments affect several aspects, including the following:
I) Increase of the minimum amount of the daily allowances for domestic and cross border trips:
- In cases of domestic business trips when the trip is to be performed within one day and an overnight is not necessary, the daily allowance is increased from 10 to 20 BGN;
- When the duration of the business trip is for more days with included overnights then daily allowance is increased from 20 to 40 BGN;
- The assignments of business trips abroad follow similar procedures to those in the home country. However, there are differences related to the way the business trip order is issued as well in the allowances for the trip and the daily and overnight allowances.
II) Possibility for issuing electronic orders regulating the business trips within the country;
III) The certification, dating and stamping of a domestic business trip order are no longer required;
IV) Amendment in the processing in the accounting books of the consumed fuel for domestic business trips by a personal motor vehicle;
V) Specifying positions that are not subject to business trip assignments, such as suppliers, couriers, distributors, and others whose job, according to the specific job description, requires from them to travel to different destinations.
Eurofast can assist with professional update and guidance on all aspects of a business trip, domestic and abroad.
For additional information and/or assistance please contact our Accounting Department in our Eurofast office in Sofia, Bulgaria at sofia@eurofast.eu
Polya Hristova
Accountant
Eurofast Sofia
sofia@eurofast.eu