Cryptocurrencies in the company: accounting and taxes
Accounting and tax treatment of cryptocurrencies in commercial companies for 2026: inventories or intangible assets, corporate tax 10%, VAT, MiCA and AML.
Read More
Working for a second employer: main and additional contract
Main and additional employment contract when working for a second employer: Art. 110/111, prohibition, registration with the National Revenue Agency (code 10/11) and insurance up to €2,300 for 2026.
Paid annual leave and compensation for unused leave
Paid annual leave 2026: amount (20/26 days), procedure for use, 2-year statute of limitations and how compensation for unused leave is calculated under Art. 224 of the Labor Code.
VAT on the supply of services to foreign customers
When is VAT charged on services to foreign customers — place of performance, reverse charge (B2B), 20% for individuals and VIES. For 2026.
VAT on the sale of second-hand goods
VAT on the sale of second-hand goods — the "margin taxation" regime, who applies it, invoices (Art. 143) and tax credit. For 2026.
Conclusion of an employment contract: documents and steps
Conclusion of an employment contract - necessary documents, data in the contract, registration with the National Revenue Agency (3-day period) and common mistakes. For 2026.
Probationary period in the employment contract
Probationary period in the employment contract - maximum duration (6 months), when it starts, when it is interrupted and whether it can be renegotiated. For 2026.
What are social expenditures provided in kind?
Social expenses in kind - tax 10%, exempt benefits (food vouchers up to 200 BGN, voluntary insurance) and when insurance contributions are due. For 2026.
Tax aspects of personal use of company assets (weekend tax)
Weekend tax (personal use of company assets) — when is it due, how is the personal use portion (cars, property) determined, and the 3% rate. For 2026.
Taxation in dropshipping trade
Taxation of dropshipping - VAT e-commerce rules, IOSS and OSS regimes, sales through Amazon/eBay and the threshold of 150 euros. For 2026.
