• Maximum insurable income changes from 2400 BGN to 2600 BGN .; • Minimum insurance income for self-employed persons who did not carry out activities in 2013 and those which started operations in 2014 and 2015 is set at 420
Companies which accounted representative expenses are subject to tax 10%. Representative expenses are considered: – Costs associated with the activity of the company for example: organizing business events, buying food and drinks, corporate event, buying flowers and gifts, and more.
Value Added Tax 1.1.The tax rate is 20 percent for: – taxable supplies, unless expressly specified as being subject to a zero-tax rate – import of goods on the Bulgarian territory – taxable intra-Community acquisitions 1.2.The tax rate applicable to