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.
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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.
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.
