Personal Income – Individuals
Taxation
Determination of tax obligations and use of reliefs;
Calculations and repayment of old tax and insurance debts
Personal Income Tax
Real estate tax
Tax on acquisition of property by donation and consideration;
Inheritance tax;
Vehicle tax;
Local fees;
Social and Health Insurance, Pensions and benefits
Consultations, declarations and assistance Social insurance for general illness, maternity, pensions, unemployment, accidents at work and occupational diseases and pension insurance.
Consultations and assistance in health insurance – determining the category of health insured person, the amount of amounts due, restitution of health rights. Calculations and reporting.
Individuals income from E- commerce
Individuals with income received from the sale of goods/things, through electronic stores, online platforms /Amazon, eBay/ or classifieds platforms /OLX, Bazar.bg/, social networks /Facebook, Instagram/ and the like. are taxable and should be declared. We can provide assistance in submitting an annual tax return for taxing the income of natural persons under Art. 50 from VAT. For this purpose, the origin of the goods sold must be distinguished.
Purchased goods for the purpose of resale and the income from them are taxed with 15% tax on the annual tax base according to Art. 28 of the Income Tax Act. The deadline for declaration is June 30, 2021, and the tax due must be paid in the same period.
The sale of self-produced agricultural products, paintings and handicrafts made with personal labor are declared differently and are taxed on the general annual tax base, the tax rate of which is 10%. In these cases, the deadline for declaring the income, as well as for paying the due tax, is until the end of April.