Quick Answer From 1 January 2026, Bulgaria introduced a series of structural and technical changes driven largely by VAT reform, labour digitalisation, and euro adoption. The most significant developments include EU-harmonised SME VAT regimes, electronic employment records, euro-denominated payroll and social security thresholds, and targeted tax clarifications for investment income and family-related reliefs. Corporate Tax […]
Quick Answer A Double Tax Treaty Bulgaria sets out how income and capital are taxed when they cross borders between Bulgaria and another country. These treaties prevent the same income from being taxed twice by coordinating taxing rights. They can reduce or eliminate withholding taxes, but treaty benefits apply only if income is arm’s-length, properly […]
Quick Answer VAT, VIES, OSS, & Intrastat are different reports with different purposes.Many Bulgarian businesses operating across the EU must file more than one of them at the same time. This guide explains how they differ, when each applies, and how they fit together in practice. Why These Reports Are Often Confused Confusion is common […]
