Everything related to VAT, corporate and personal taxes, tax deductions, and related topics in Bulgaria. Get practical advice, updates and filing requirements.
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 Corporate Income Tax Act (CITA) in Bulgaria regulates corporate taxation, including the 10% corporate income tax rate, tax base calculation, tax adjustments, advance payments, and annual filing obligations. It applies to Bulgarian companies and foreign entities with permanent establishments in Bulgaria. Compliance requires accurate accounting records, timely advance tax payments, and annual tax return submission by 30 June. What Is the Corporate Income Tax Act (CITA) in Bulgaria? […]
Quick answer There is no general five-year “exit tax” on Dutch individuals who move abroad. Dutch exit taxation mainly affects substantial shareholdings (Box 2) and gift and inheritance tax rules. For Dutch nationals relocating to Bulgaria, EU deferral rules, the Netherlands–Bulgaria Double Tax Treaty, and proper Bulgarian tax residency documentation are decisive. Most problems we […]