Quick Answer Bulgaria’s SAF-T (Standard Audit File for Tax) reporting obligation is now live. Large enterprises above certain turnover or tax contribution thresholds have been required to submit structured accounting data to the NRA since January 2026, with the obligation expanding in phased waves to broader categories of businesses through to 2030. For companies involved […]
Quick Answer The EU AI Act (Regulation (EU) 2024/1689) is the EU’s first comprehensive AI regulation. It entered into force on 1 August 2024 and applies directly in Bulgaria, with obligations phased in over time. It establishes a risk-based framework — most businesses will find their everyday AI tools carry limited or minimal obligations. The […]
Quick Answer A foreign company that wants to employ a person working remotely from Bulgaria does not need to establish a Bulgarian entity. Instead, it can register directly with the Bulgarian National Revenue Agency (NRA) as a foreign employer and insurer. Once registered, the company runs standard monthly payroll and social security declarations for the […]