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.
Accounting and tax treatment of cryptocurrencies in commercial companies for 2026: inventories or intangible assets, corporate tax 10%, VAT, MiCA and AML.
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 — the "margin taxation" regime, who applies it, invoices (Art. 143) and tax credit. For 2026.
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 - maximum duration (6 months), when it starts, when it is interrupted and whether it can be renegotiated. For 2026.
Social expenses in kind - tax 10%, exempt benefits (food vouchers up to 200 BGN, voluntary insurance) and when insurance contributions are due. For 2026.