Peculiarities of paying annual bonuses to employees
Annual employee bonuses — taxation and social security contributions, how to document them correctly, and adjustments to bonuses for a past period. For 2026.
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When can we deregister under VAT (2026)
When can you deregister under the VAT Act — with a turnover below 51,130 euros, voluntary registration, Art. 97a and Art. 99. Procedure and obligations for the last period. For 2026.
What are representational expenses?
Entertainment expenses — what they include, when they are tax deductible, the tax on expenses (10%) and the difference with advertising expenses. For 2026.
Advance distribution of dividends: rules and taxes (2026)
Advance distribution of dividends: when is it permissible, what conditions does it require (forecast, interim report, decision) and how is it taxed (5% tax). For 2026.
What we need to know about corporate tax
Corporate tax in Bulgaria — flat 10%. How is taxable profit determined, deadlines for declaration, advance payments and tax loss carryforwards. For 2026.
What is an annual financial statement (AFS)?
What is the annual financial statement (AFS): composite statements, deadline for publication in the Commercial Register (September 30) and when is an independent audit required. For 2026.
Freelance or company: which is more tax-efficient (2026)
Freelance or company (EOOD) - which is more tax-efficient? Comparison of taxes, insurance, expenses and access to money, with examples. For 2026.
When is VAT registration mandatory (2026)
When is VAT registration mandatory: turnover of 51,130 euros (Art. 96), services from abroad (Art. 97a), GVA over 10,000 euros (Art. 99) and voluntary registration. For 2026.
Renting out property through Airbnb and Booking through a company: tax guide (2026)
Taxation when renting through Airbnb and Booking through a company - registration under Art. 97a and Art. 96, VAT, corporate and tourist tax. For 2026.
What is the VAT tax credit and when are you entitled to it?
The VAT tax credit allows you to deduct the VAT paid on purchases. Conditions, restrictions (cars, entertainment expenses) and refund.
