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.
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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.
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.
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.
