In compliance with Article 25, Paragraph 3 of the Health and Safety at Work Act all employers shall ensure that their workers and employees receive examinations by occupational health services.

Occupational Health Services counsel and assist employers in planning and organizing the following activities for providing and maintaining healthy and safe working conditions. For more information contact us.

Accounting Services Bulgaria

Accounting Services Bulgaria

You want to start a business in Bulgaria?

This can be done easily by trusting our team of professionals.

We offer consulting services to answer your questions and to realize your ideas.

Right now to our new customers we can offer preferential price for consulting services and subscription accounting.

Contact us and learn more about our special offer.

Accounting Services Bulgaria

Accounting Services Bulgaria

Compulsory VAT registration – art. 96, para 1 of the VAT Act.
An obligation for registration arises when a taxable person reaches a taxable turnover of BGN 50 000 or more for a period 12 consecutive months preceding the current month.

Compulsory registration for supply of goods with assembly and installation – art. 97, para 1 of the VAT Act. A person who is established in another Member State and who effects taxable supplies of goods which are assembled or installed within the territory of the country by or for the account of the said person. The application for registration shall be submitted not later than 7 days prior to the date of occurrence of the chargeable event for the supply.

Compulsory registration in case of distance selling of goods – art. 98 of the VAT Act.
Any taxable person who effects a supply of goods whereof the place of transaction is within the territory of the country under the terms of distance selling shall be registered on this grounds. The obligation for registration arises not later than 7 days prior to the date of occurrence of the chargeable event and turnover of BGN 70 000.
Compulsory registration in case of Intra-Community Acquisition (ICA) – art. 99 of the VAT Act.

The application for registration shall be submitted not later than 7 days prior to the date of occurrence of the chargeable event for the acquisition by which the total value of taxable Intra-Community acquisitions exceeds BGN 20,000. The obligation for registration arises not later than 7 days prior to the date of occurrence of the chargeable event.

Compulsory registration as result of transformation – art. 10, para 1 of the VAT Act.
Registration under the VAT Act shall be compulsory for any person who in case of no supply of goods or services (Art. 10, para. 1 of the VAT Act) acquires goods. This registration shall be effected by submission of an application for registration with in 14 days.

Registration of a non-resident who is not established within country – art. 101 of the VAT Act.
This type of registration does not apply to non-resident persons supplying services under Chapter Eighteen of the VAT Act, insofar as there is a specific procedure for registration. The obligation for registration arises not later than 14 days prior to the date of occurrence of the chargeable event.

Accounting Services Bulgaria

Accounting Services Bulgaria

Since the beginning of 2015 doctors and dentists will present sick- lists electronically to the NSSI. This will shorten the terms of payment of benefits and reduce the number of erroneous sick-lists. Patients will be issued a paper copy of the sick-list own to serve as a supporting document to the employee to his employer.

With the introduction of electronic submission of sick-lists will be a transitional period during which it will be possible to submit sick-lists and the current procedure of transmission NSSI

Accounting Services Bulgaria

Accounting Services Bulgaria

Persons who are employed part-time and receive a salary less than the minimum monthly salary for the country – 340 BGN are entitled to unemployment benefits in the amount of 50 percent of their rightful monetary compensation for the remaining periods.

When unemployed working without labor contracts and receive a monthly salary below the minimum salary for the country – 340 BGN, after reducing his operating costs, these are not subject to insurance and are entitled to receive unemployment benefits.

Accounting Services Bulgaria

Accounting Services Bulgaria

Changes in the law provide can be entered into a labour contract with a condition of internship, which is regulated in art. 233. There are several conditions for this:

- The trainee must have completed secondary or higher education;
- The position for which a candidate must correspond to completed education;
- The trainee should have no work experience, which will be internship;
- Labor contract with a condition of internship can be concluded only by persons 29 years of age.

In art. 233в provided for termination of the contract in 14 days period of termination to issue a recommendation on the results of the internship.
It is important to note that the trainee has only once to conclude a labour contract with a condition of internship.

Accounting Services Bulgaria

Accounting Services Bulgaria