Annual taxation of an individual with income from Booking

Annual taxation of an individual with income from Booking

Question:
Hello!
An individual, just registered under Art. 97a of the VAT Act, who will rent rooms for overnight stays and use the services of Booking.com, which is precisely what the registration under Art. 97a of the VAT Act is for, will submit monthly statements-declarations with 20% VAT only on Booking commissions. He will not submit a purchase journal, since he is not entitled to a tax credit... A number according to the Bulgarian Tax Code - 181... and a cash register were taken, in case there are overnight stays paid in cash - the municipality requires the presence of the cash register in order to issue the categorization. Accordingly, the rooms have a categorization "B", issued by the local municipality. But it is not an ET! He is registered with his full name and Bulgarian Tax Code. And he will give two rooms, in the place where he lives, and Booking will transfer the funds from the overnight stays to his personal bank account. The person rents the rooms at the address where he lives and where his address registration is. Accordingly, in my opinion, he is not a trader within the meaning of the Commerce Act, but… Should the individual submit an annual financial report - AFS? Given that the person has no assets, nothing, only one personal bank account, to which the amounts from Booking will be transferred, what will this AFS be, is a declaration under Art. 92 of the CIT Act also required? The person has so far submitted the Annual Tax Declaration under Art. 50 of the Personal Income Tax Act.
Thanks in advance!

Answer:
Hello,
Since this activity is for an individual, he should submit an annual tax declaration under Art. 50. If he is a patent holder, a patent declaration must also be submitted to the relevant municipality.
AFS is not submitted.
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Best regards!