Who is obliged to pay the advance tax upon paying income from rent to an individual – lessor? Where the payer of income from rent is an enterprise, the advance
• Maximum insurable income changes from 2400 BGN to 2600 BGN .; • Minimum insurance income for self-employed persons who did not carry out activities in 2013 and those which
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
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
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
