The documents to establish of pensionable service (UP-3) and insurance income (UP-2) shall be issued free of accounting of the company in accordance with Art. 5 para. 7 of the Social Insurance Code.

These documents are prepared by the accounting within 30 days after termination of employment of the employee. And in case the request is made by the employee for the preparation deadline is 14 days from the date of the application. Therefore it is important to know that no one can refuse you give you issue these documents and each is obliged to observe over the statutory deadlines.

In the event that the company where you worked has stopped activity of NSSI can issue you a contribution period and pensionable income.

Accounting Services Bulgaria

Accounting Services Bulgaria

One of the most frequently asked questions in the field of accounting is after the registration of the company how it should be provide owners / partners.

Providing manager in EOOD

When to the registration documents of the company is applied a contract for management and control of the company owner and is agreed remuneration, the same shall be provided by contract for management and control on minimum social security threshold for the economic activity.

In the other case, when the manager and sole owner of EOOD are one and the same person and there is no a contract for management and control entered remuneration has two options to ensure:

- As a manager under management and control of the minimum social security threshold for economic activity or
- As a self-employed person on the minimum insurance income 460 BGN to the maximum insurable earnings – 2600 BGN

Providing partner in OOD

If a partner has a contract for management and control and carries out activities other than management, which will receive remuneration should be provided in two ways – once as manager and then as a self-employed person.

If a partner is not registered as a manager, the same can be provided under an employment contract or if he pursues his occupation without an employment contract is provided as a self-employed person.

Accounting Services Bulgaria

Accounting Services Bulgaria

On the website NRA published new models of the following documents:

- Information for income paid to individuals under Art. 73 of the Personal Income Tax Act;
- Statement for remuneration paid of art. 45, para. 4 of PITA;
- Official note under Art. 45, para. 4 of PITA;
- Official note of income acquired from sources in art. 35 of the Personal Income Tax Act;
- Official note under Art. 45, para. 2 pt. 1, 2 and 3 of the Personal Income Tax Act;
- Official note under Art. 45, para. 1 and par. 2 pt. 4 of the Personal Income Tax Act and
- Declaration under Art. 55, para. 1 of PITA and art. 201, para. 1 of CITA and applications.

Accounting Services Bulgaria

Accounting Services Bulgaria