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), changes were made related to the information that is annually provided to the National Revenue Agency with the references under Art. 73, para. 1 and 6 of the Income Tax Act. The changes made by this normative act regarding the reference under Art. 73, para. 1 of the Income Tax Act, will apply to income paid after 01.01.2023, and have no relation to the data that will be submitted for 2022. The part of the changes that refers to the reference under Art. 73, para. 6 of the Personal Income Tax for paid income from employment relationships, is intended to be applied to income paid in 2022. On this basis, in the reference under Art. 73, para. 6 of the Income Tax Act for 2022, in addition to the necessary information on taxable income, employers must also provide data on some of the non-taxable income from employment relationships. For this purpose, changes have been made to the reference form under Art. 73, para. 6 of the VAT Act. Income is described in the reference with a certain “code”, according to the type of income (taxable or non-taxable) and the type of legal relationship, according to the nomenclature of the approved model. Taxable income, as before, is indicated by code 101, 102 or 103, according to the type of legal relationship, and non-taxable income from employment relationships is summarized in codes 104 to 109, as follows: 1. Code 104: “Food vouchers received in the amount and in accordance with the Law on Corporate Income Taxation, exempt from taxation on the basis of Art. 24, para. 2, item 1, b. “is” from the State Tax Administration. Vouchers in the amount of up to BGN 200 per month, provided in 2022 to workers at the expense of social costs, under the conditions and according to the rules of the ZKPO, are indicated here. 2. Code 105: “Compensations exempted from taxation on the basis of Art. 24, para. 2, item 8 of the Income Tax Act”. This includes benefits under Art. 200 of the Labor Code (LT), which are paid by the employer in case of damage to the worker’s or employee’s health; the compensation under Art. 216 par. 1, items 1 and 2, para. 2 and 3 of the Labor Code when the worker/employee is moved to another settlement, benefits Art. 222, para. 2 and 3 of the CT upon termination of the legal relationship due to illness or after the worker or employee has acquired the right to a pension for length of service and age, as well as the compensation under Art. 226, para. 3 of the CT for damages caused to the worker or employee, who are exempt from taxation on the basis of Art. 24, para. 2, item 8 of the Income Tax Act. This code also indicates benefits similar to those listed by the CT, which are provided on the basis and in accordance with special laws (the Law on the Defense and Armed Forces of the Republic of Bulgaria, the Law on the National Security Service, the Law on the Ministry of Internal Affairs, The Law on the National Security State Agency, the Law on Judiciary and Compensation and the Law on Civil Servants, which are also exempt from taxation on the basis of Article 24, Paragraph 2, Item 8 of the Income Tax Act. 3. Code 106: “One-off benefits provided by the employer at the expense of social costs for: birth or adoption of a child, entering into a civil marriage or death of a family member, exempt from taxation on the basis of Art. 24, para. 2, item 11 of the Income Tax Act”. This includes the value of the one-off benefits provided by the employer at the expense of social costs for: the birth or adoption of a child, the conclusion of a civil marriage or the death of a family member – a total of up to BGN 2,400. Amounts exceeding this amount constitute taxable income and accordingly are included in the reference with code 101, 102 or 103, depending on the type of legal relationship. 4. Code 107 “Benefits and benefits under part one of the Social Security Code, including those paid on the basis of Art. 40, para. 5 of the same code, exempted from taxation on the basis of Art. 24, para. 2, item 14 of the Income Tax Act”. Here are the benefits and allowances under part one of the CSR that are paid by employers, including the amounts for the first three working days of temporary incapacity. 5. Code 108 “Monetary and tangible prizes, received on the basis and in accordance with the procedure of a normative act, exempted from taxation on the basis of Art. 24, para. 2, item 15 of the Income Tax Act”. This code indicates only monetary and material rewards paid by the employer to the relevant worker or employee on the basis of and in accordance with a normative act (code, law or other normative act). The monetary and tangible rewards that are provided to workers and employees, but not according to the order of a normative act, but at the discretion of the employer, constitute taxable income and are included in the total amount with the corresponding code, according to the type of legal relationship (101, 102 or 103 ). 6. Code 109 “Other non-taxable income under Art. 24, with the exception of the income under para. 2, item 1, letters “a” – “e”, items 2, 3, 4, 5, 6, 7, item 9, when provided in kind, items 10, 12, 13, item 16 , when provided in kind, i.e.