Permanent establishment is:

  • Any definite place (owned, rented or used on another ground), through which the foreign company implements fully or partially an economic activity in Bulgaria. Examples for permanent establishment: place of management, branch, trade representative office registered in the country; office; chamber; studio; factory; workshop (factory); shop; storehouse for trade; service shop; installation site; construction site; mine; quarry; drill; petrol or gas well; spring or another site for deriving natural resource
  • The implementation of activity in the country by persons, authorized to conclude contracts on behalf of foreign companies, except for the activity of the representative with independent statue under chapter six from the Commerce Act, is also permanent establishment
  • Durable implementation of commercial activity with place of transaction in Bulgaria, even when the foreign company has no a permanent establishment or a definite place