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Value added tax (VAT) – The law on value added tax in Bulgaria is synchronized with Council Directive 2006/112/EC of November 28, 2006. The tax rate is 20%, except for tourist services, where it is 9%. Any supply of goods or services is taxable, except for:
Exempt supplies that are related to health care; with social care and insurance; with education, sports and physical education; with culture; with the creeds; supplies of a non-profit nature; with land and buildings; with financial services and insurance services; with gambling; with delivery of postage stamps and services and delivery of goods or services for which no tax credit has been used.
Zero-rate deliveries are deliveries of goods sent or transported outside the territory of the European Union; international transport of passengers and cargo; deliveries related to international transport and international goods traffic; goods handling supplies; gold supplies for central banks in the EC; supplies related to duty-free trade; supply of services provided by agents, brokers and other intermediaries and supply of import-related services.
A new moment is the entry into force of a special scheme for VAT taxation - "shortened one-stop service" or the so-called "mini-One-Stop-Shop" (MOSS). It will allow taxable persons supplying telecommunications, broadcasting and electronically supplied services to end customers in other Member States to declare the VAT payable on the supply of such services in the Member State, in which they are identified. This regime is not mandatory, but represents a simplification measure following the change in the rules governing the place of supply for VAT purposes.
Excise duties
Alcohol and alcoholic beverages, tobacco and tobacco products, as well as energy products and electricity are subject to excise duty.