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
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
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
Every employee is entitled to paid annual leave. According to Art. 155 para 1 of the Labour Code when starting work for the first time the employee may use paid
According to the Labour Code, Art. 70 states that where the work required to verify the suitability of the employee to perform, final acceptance of the work can to be
According to the Social Insurance Code self employed are: – Freelancers and / or craft activity of registration; – Persons engaged in work as sole traders, owners or partners in
According to VAT car is a car in which the number of seats the driver does not exceed 5. The fuel expenses for a car classified as maintenance costs repair
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
At the end of September was upgraded system of the commercial register as the system is already operational. The main difference noticeable at first glance is the ability to trade
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
