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Bulgarian legislation

News-Bulgaria

Tax offences and crimes under the Bulgarian legislation

Starting from the objective fact that the tax legislation in Bulgaria lacks clarity and systematization, it is no wonder that a large part of taxable persons avoids paying taxes. Tax obligations are not always fulfilled in good faith, which creates…

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Bulgarian company’s inactivity

News-Bulgaria

Тhe misconception of a Bulgarian company’s inactivity

It is common practice that after registering a new company, the company does not start trading activities immediately. Another mass case is existing companies, due to subjective or objective reasons, cease their activities without being liquidated. Usually, the owners and…

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News-Bulgaria

Bulgaria: Amendments in the VAT Act for 2022

In this article, we summarize the most important changes to the Value Added Tax Law, adopted in the first six months of 2022, which came into force on the day of its promulgation, with the exception of some provisions for…

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News-Bulgaria

Bulgaria signs new double tax treaty with the Netherlands

The agreement, promulgated in SG, issue 55 of July 2, 2021, is in line with the priorities of the two countries, the current Bulgarian and Dutch tax legislation and the modern principles of international taxation, reflected in the current Model Agreement of the Organization…

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Bulgaria

The EU Recovery Plan Effects For Bulgaria

Startup visas incentives for digital nomads and more scale-up companies included in the recovery plan of EU  Introduction of a clear procedure for startup visas, incentives for Bulgaria to become a destination for digital nomadism, more ” scale-up companies ” –…

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Bulgaria

Bulgaria: Vat rate reduction for certain sectors

As of July 1, 2020, with a change in the Value Added Tax Act (VAT), the introduction of a temporary differentiated VAT rate was adopted for some sectors that are most affected by the economic crisis in connection with COVID-19….

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Bulgaria

Bulgaria: New Rules for E-commerce & VAT

As of July 1st, new VAT rules enter into force in the European Union, which facilitate the fulfillment of the existing obligations related to the VAT and reduce the administrative burdens for the companies performing cross-border online sales.   For online shopping, an electronic portal (electronic one-stop shop…

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Bulgaria

Bulgaria: Latest Amendments in the VAT Act

In Effect on 1 July, 2021  New changes were introduced into national VAT legislation related to the implementation of the provisions of Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112 / EC and Directive 2009/132 / EC…

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Bulgaria

Amendments to the Corporate Income Tax and VAT Act in Bulgaria

Effective 1st of January 2021  Changes to the Corporate Income Tax Act were published in the Bulgarian State Gazette no. 104/8 December 2020 and no. 107 of 18 December 2020.   The changes were in connection to the withdrawal of the United Kingdom of Great Britain and Northern Ireland from…

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Bulgaria

Latest amendments to the Bulgarian Social Security and Tax legislation...

Certain changes to the Bulgarian Social Security legislation were published in the Bulgarian State Gazette No 103/4.12.2020, that entered into force on the 1st of January 2021. The amendments are summarized below:   BGN Minimum amount of the monthly remuneration…

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