Yes, the employer is obliged to declare the daily travel allowance - when the annual amount of income paid to an individual exceeds BGN 1,000. In these cases, the aforementioned are indicated in the reference under Art. 73, para. 6 of the Personal Income Tax Act.
For tax purposes, expenses incurred during a business trip should be documented appropriately to be recognized.
Expenses incurred during a business trip are recognized for accounting purposes if they are approved by the company manager.
A Business Trip Order in Bulgaria should include details such as the enterprise name, official issuing the order, person's full name and position, place of business trip, purpose of the trip, duration, allowances, travel arrangements, report type, and the need for certification by an empowered official.
Persons with an employment contract or management contract with the company are eligible to be sent on a business trip within the country.