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News_BG

New Bulgarian legislation introduces requirement for employment of people with...

Bulgarian companies with staff exceeding 50 employees are obliged to open workplaces for people with disabilities, as per the new Disability Act which has entered in force as of 1st January 2019. In order to ensure the employment of people…

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News_BG

COMPANY SETUP AND ADMINISTRATION IN BULGARIA

Congratulations, you have chosen a very perspective country to invest in; one with a stable economy in the last few years, an easy procedure for company registration and a transparent tax system with a short list of taxes and social…

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News_BG

Bulgarian new AML measure requires urgent action by companies

In March 2018, the 4th EU Money Laundering Directive was implemented, known as MLD4, which came into force in June 2017. With this Directive, Bulgaria adopted a new anti-money laundering measure that was transposed in the relative legislation. Among the…

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News_BG

Bulgaria introduces possibility for electronic storage of employment documents

The Bulgarian Ministry of Labour and Social Politics recently adopted an ordinance for employment-related electronic documents and the requirements for their creation and storage in an employee’s file. The ordinance is effective as of 19th May 2018 and is based…

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News_BG

Changes in the Bulgarian VAT Act effective as of 2018

An adopted amendment in the VAT Act in Bulgaria concerns supplies in stages. If an agreement for delivery in stages specifies so, then each completed stage shall be considered as a separate supply. The amendment applies to the supply services…

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News_BG

Bulgaria implements CbC reporting into legislation

CbC reporting was implemented in the Bulgarian Legislation via its introduction in the Act to Amend and Supplement the Tax and Social Security Procedure Code (TSSPC), published in issue 63 of the State Gazette on 04.08.2017. Bulgarian tax authorities are…

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News_BG

Clarifications published on dividends paid between Bulgaria and Moldova

Moldova has recently clarified certain requirements related to the taxation of dividends distributed during the period 2008-2015 to residents of Bulgaria, in the context of the application of the double tax treaty concluded between the two countries in 1998. According…

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News_BG

Bulgaria amends VAT Law

Recent important amendments to the Bulgarian Law on Value Added Tax (VAT) have become applicable as of January 1, 2017. The amendments are related to mixed supplies of assets and immovable property, tour operator margin scheme, obligation for VAT registration…

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News_BG

Purchasing a real estate in Bulgaria could be risky

In the last 20 years over 300,000 Russian citizens have bought a so-called second home in the Republic of Bulgaria. Studies show that 25 percent of them are willing to relocate permanently in Bulgaria. About 500,000 properties have been purchased…

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News_BG

Bulgaria exempts food donations from VAT; introduces conditions for exemption

On November 8, 2016, the new Bulgarian VAT system applicable to free food donations was published in the Official Gazette of Bulgaria.  The Law will be applicable as of January 1, 2017 and will result in VAT-free supply of food…

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