The documents to establish of pensionable service (UP-3) and insurance income (UP-2) shall be issued free of accounting of the…
Continue ReadingProviding owners of / partners in a Ltd.
One of the most frequently asked questions in the field of accounting is after the registration of the company how…
Continue ReadingNew orders of documents
On the website NRA published new models of the following documents: – Information for income paid to individuals under Art.…
Continue ReadingPaid Annual Leave
Every employee is entitled to paid annual leave. According to Art. 155 para 1 of the Labour Code when starting…
Continue ReadingLabor contract with a term of treal
According to the Labour Code, Art. 70 states that where the work required to verify the suitability of the employee…
Continue ReadingRegistration on self-employed
According to the Social Insurance Code self employed are: – Freelancers and / or craft activity of registration; – Persons…
Continue ReadingFuel expenses of car
According to VAT car is a car in which the number of seats the driver does not exceed 5. The…
Continue ReadingRepresentative expenses
Companies which accounted representative expenses are subject to tax 10%. Representative expenses are considered: – Costs associated with the activity…
Continue ReadingChanges in the system of the Commercial Register
At the end of September was upgraded system of the commercial register as the system is already operational. The main…
Continue ReadingTaxation in Bulgaria
Value Added Tax 1.1.The tax rate is 20 percent for: – taxable supplies, unless expressly specified as being subject to…
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