Гергана Петрова

Rate under Article 73 of the VAT Act and incidental supplies

In the course of its business, a commercial company may carry out both taxable supplies and supplies for ...

Pursuant to Article 18(1) of the Personal Income Tax Act (PITA) The sum of the annual tax bases ...

The Law on Statistics on Intra-Union Trade in Goods /ZSVTS/ governs the conduct of statistical activities relating to ...

Different countries within the European Union (EU) have different rates of value added tax (VAT) and different reductions ...

Let us consider the following situation from a tax perspective: a Bulgarian individual is the owner of ...

The status of professional sportspeople is determined by the relevant sports federation in accordance with the Physical ...

DTA is an abbreviation for the Double Taxation Agreement (DTA). Agreements for the avoidance of double ...

In this article, we will examine, from a tax perspective, what reporting and payment obligations may arise ...

The legislative acts governing the registration and reporting of sales by taxable persons are the Value Added ...

In practice, it sometimes happens that a natural person grants a loan to another natural person or to ...

A cash register is a device for recording and reporting sales of goods or services by issuing cash ...

Individuals in Bulgaria declare and pay tax in accordance with the Personal Income Tax Act (PITA). Under the ...