FEDERAL TAXES AND LEVIES
As a result of the accession of Bulgaria into the EU on 1 January 2007, new tax laws have been introduced in order to harmonise domestic legislation with EU Directives.
COMPANY TAX
The income tax of companies registered in Bulgaria is dependent on the nature oftheir activities.
CORPORATION TAX
The profits of local legal entities and business activities of foreign legal entities carried on… Continue reading »
Promulgated, State Gazette – No. 94/30.11.2010, effective 1.01.2011
PART ONE
GENERAL PROVISIONS
Chapter One
SUBJECT MATTER, SCOPE OF TAXATION AND TAXABLE PERSONS
Subject Matter of Act
Article 1. This Act regulates taxation of income accruing to natural persons, including income from activity in a sole-trader capacity.
Scope of Taxation
Article 2. Taxation under this Act shall apply to income accruing to resident and non-resident… Continue reading »
Promulgated, State Gazette – No. 94/30.11.2010, effective 1.01.2011
PART ONE
GENERAL DISPOSITIONS
Chapter One
GENERAL PROVISIONS
Scope of Taxation
Article 1. This Act regulates taxation of:
1. the profit accruing to resident legal persons;
2. the profit accruing to resident legal persons which are not merchants, including the organizations of the religious denominations, from any transactions covered under Article 1 of the Commerce Act , as well… Continue reading »
Promulgated, State Gazette – No. 94/30.11.2010, effective 1.01.2011
PART ONE
GENERAL DISPOSITIONS
Purpose of Act
Article 1. This Act regulates the levy of value added tax (VAT).
Subject to Taxation
Article 2. The following shall be subject to value added tax:
1. each taxable supply of goods or services effected for consideration;
2. each intra-European Union acquisition effected for consideration, whereof the place of transaction is… Continue reading »
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