Representative expenses

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.

– Social costs for the staff and persons employed on contract management and control for example additional voluntary insurance, food vouchers and more.

– Costs related to the exploitation of vehicles for carrying out management activities.

According to Corporate Income Tax Act representative expenses are taxed at 10% on the total value of such tax shall be declared and paid in each financial year of the company.

It is important to note that the organization of congresses, conferences and other events of this type do not fall under the tax rules.

Accounting Services Bulgaria
Accounting Services Bulgaria

Фирмите, които извършват представителни разходи, подлежат на облагане с 10%.

За представителни разходи се считат:

– Разходи, свързани с дейността на фирмата, като например: организиране на бизнес мероприятия, закупуването на храни и напитки, организиране на фирмено парти, закупуване на букети и подаръци и други.

– Социални разходи за персонала и лицата, наети на договор за управление и контрол, например: допълнително доброволно осигуряване, ваучери за храна и др.

– Разходи, свързани с експлоатацията на превозни средства за осъществяване на управленска дейност.

Съгласно ЗКПО представителните разходи се облагат с 10% върху общата им стойност като данъкът се декларира и плаща с приключването на финансовата година на фирмата.

Важно е да се отбележи, че организирането на конгреси, пресконференции и други от този тип мероприятия не попадат в режима на облагането.

118 thoughts on “Representative expenses

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