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.
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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.
