urrency: Bulgarian Lev
Fixed Rate: 1 EUR = 1.95583 BGN
Tax year – Calendar year
Вноски за фондовете на държавното обществено осигуряване (ДОО) вече се дължат над двукратния размер на дневните пари при командировка, определен в нормативен акт. Това е записано в последните промени на Наредбата за елементите на възнаграждението и доходите, върху които се правят осигурителни вноски (ДВ. бр.16 от 24 Февруари 2012 г.), които влязоха в сила от 1 март тази година.
Corporate taxation:
Basis: Residents are taxed on their worldwide income. Nonresidents are taxed only on Bulgarian-source income.
Rate: 10%
Taxable income: Taxable income comprises accounting profit as per the profit and loss account adjusted for tax purpose.
Taxation of dividends: Dividend income received by a Bulgarian company from another Bulgarian company is not subject to taxation in the hands of recipient, nor is the income taxed at the hands of the payer of the dividends. Dividends received from EU tax residents are excluded from taxable income. Non-exempt dividends are taxed as part of overall taxable profit.
Losses: Tax losses may be carried forward for 5 years to offset against future taxable profit. The carry back of losses is not permitted.
Withholding tax:
Dividends: Dividends payable to a nonresident are subject to 5% withholding tax, unless a lower rate applies under tax treaty. Dividends payable to a legal entity that is tax resident in EU member states are exempt from withholding tax.
Interest: Interest paid to a nonresident is subject to 10% withholding tax. For interest payable to an EU based related party, a 5% withholding tax applies in certain cases. The rate can be reduced under a tax treaty.
Royalties: Royalties and technical services fee paid to a nonresident is subject to 10% withholding tax. For royalties payable to an EU based related party, a 5% withholding tax applies in certain cases. The rate can be reduced under a tax treaty.
Other taxes on corporations:
Social security: The total social security insurance contribution is 30.70% – 31.40%. The employer’s part is 17.8 % – 18.50% and the employee’s part is 12.90%. The base for the contribution is the total income, but no more than BGN 2000 per month. Minimum thresholds per position and industry also apply.
Tax on expenses: Taxes on expenses – representative expenses, in-kind fringe benefits and the maintenance, repair and use of vehicles for management purpose. The rate is 10%.
Value added tax:
Taxable transactions: VAT is levied on the sale of goods and the provisions of services.
Rates: The standard rate is 20%, with a reduced rate of 9% applying to hotel accommodation services. Exports and intracommunity suppliers are zero-rated.
This article contains general information only. Before making any decision, we recommend to contact us for personal advice.
Това важи както за командировъчните в страната, така и за тези в чужбина. Досега върху дневните пари при командировка вноски за ДОО не се дължаха. Те се облагаха само с 10% данък върху дохода.
Така например, ако става въпрос за служебно пътуване в рамките на страната, осигурителни вноски ще се дължат върху сумата над 40 лв. на ден. Това е така, защото размерът, който е определен за дневни пари в Наредбата за командировките в страната към настоящия момент е 20 лв.
По този начин се ограничава възможността плащания, които имат характер на трудови възнаграждения да бъдат получавани под формата на дневни пари при командировка.
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