A general opinion has been issued with reference No. VK-30-12532/09.09.2025 regarding the tax treatment under the Corporate Income Tax Act (CITA) of social expenses provided in kind in the form of food vouchers on an electronic medium.
In the section SAF-T Accounting System in Bulgaria, Order No. З-ЦУ-30-1247/25.08.2025 amending Order No. З-ЦУ-30-1085 / 25.07.2025 of the Executive Director has been published, which approves the structure, format, content and method of submission of the standard audit file for tax purposes (SAF-T), which obligated persons should provide to the National […]
Reporting of payment data Which providers must report cross-border payment data? Which payments must be reported? Territorial scope How PSPs can prepare for transmission of data in the Republic of Bulgaria? As of 1 January 2024, new rules on collection and reporting of data on cross-border […]
The Council of Europe requirement takes effect from 1 January 2024. Payment service providers, such as banks, electronic money companies, payment institutions and others, are obliged to submit data to the National Revenue Agency about the cross-border payments processed by them, for which it is necessary to keep an […]
Annual tax return under Art. 92 of CITA for 2022 with BARCODE Date of publication: Mar 21, 2023 Annual tax return under Art. 92 of the Tax Code for the tax financial result and the annual corporate tax payable for 2022 with a BARCODE and Guide for completing and submitting […]
Based on the current legislation in the field of gambling, each administrative proceeding starts with the submission of a request with documents attached to it, specific and required for each specific proceeding. The request and the attachments are entered in the office of the Central Office of the National Revenue […]
Self-insured persons can change the type of insurance until January 31, the National Revenue Agency reminds. Self-insured persons are necessarily insured in the “Pensions” fund of the state social insurance (DOO), and they can also be insured in the “General illness and maternity” fund at their choice. Self-insured persons who […]
By 28.02.2023, employers must provide information to the National Revenue Agency about the income paid in 2022 under employment relationships and about the tax and mandatory insurance contributions withheld during the year. With the Law on Amendments and Supplements to the Law on Taxes on the Income of Individuals (PIT), […]
The NRA conducts its annual sociological survey The National Revenue Agency has started the annual survey on “Compliance with tax and insurance obligations”. It is nationally representative, anonymous and takes place among legal entities and citizens.The NRA researches the attitudes of its customers towards the declaration and payment of tax and […]
Opinion on the application of the insurance legislation from 01.01.2023. https://nra.bg/wps/wcm/connect/nra.bg25863/1c7b909a-4360-4d99-a938-db94eb312a92/20-00-4_20-00-4%231_6.1.2023.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE.Z18_PPGAHG8009LJC0QTR5C2HH30I6-1c7b909a-4360-4d99-a938-db94eb312a92-omWz5XC