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Unused probationary leave Question: Hello! I have a question related to the paid annual leave specified in my employment contract. It says that I am entitled to 20 days of paid leave per year, but I also have a 6 month probationary period that has not yet expired. I want to leave the company where I currently work, by mutual agreement with ...

Income of an individual from a service rendered. Question: Hello! I have a question : A natural person who has a permanent address in Bulgaria, but the center of his vital interests is not in the country, but in a third country, performs a service for a company from a third country and receives his remuneration from an account in Bulgaria, ...

Online services for which we are paid cashless. Question: Hello! We have an online services site and accept payments by bank transfer, ePay and PayPal. We do not accept cash payments. An invoice is issued for absolutely every payment, which is automatically sent to the customer. Do we need to issue a receipt for PayPal payments, can it be ...

Donation of regulated land. Question: Hello! The EOOD, of which I am the owner, bought UPI in 2003. At that time, this transaction was exempt from VAT and no VAT was charged on the sale of the plot. I would like to give it to my children. Should I sell the property or can I donate it? Is it possible to donate company property? If I can ...

VAT deregistration. Question: Hello! I have a sole proprietorship with an office in Sofia. What I know about VAT is that if the turnover falls below BGN 50,000 at the end of an 18-month period, the company must submit an application for deregistration within 14 days. Please comment. Thanks in advance! Answer: Hello, A company ...

YouTube channel ad revenue. Question: Hello! I want to ask about the taxes YouTube -> Google AdSense ads that appear before the videos. I have a YouTube channel and I receive approximately BGN 180 per month. Do I have to pay taxes since I only receive BGN 180 per month. Do I need to register a company? Is there a legal way without ...

Opening of a studio for bioresonance diagnostics and treatment. Question: Hello! I wish to open a studio for bioresonance diagnostics and treatment. What is the best form of registration in the TK for this activity, what licenses will I need and how much will they cost me? Thanks in advance! Answer: Hello, In order to carry out any ...

Unemployment benefit at last place of employment in England. Question: Hello! I am asking for advice on what to do for a person who has worked in England for several years and is now about to be laid off. The person wishes to look for a job in Bulgaria. Can he receive unemployment benefits and what is the procedure? Thanks in ...

Income from IT projects. Question: Hello! I've been doing a freelance order from an online IT project platform for a few days now. Do I have to declare these incomes, considering that at this stage they are around BGN 100.00 - 130.00 per month. The project is for 2 months. What is the procedure and what should be done so that I don't have a ...

Goods purchased before VAT registration and sold after VAT registration. Question: Hello! I do e-commerce - clothes, shoes, etc. I registered for VAT - art.-100, para, 1 on September 15, 2022. I have received deliveries - VOP, before registration with VAT charged and paid from Italy. The delivery was made on the basis of orders submitted ...