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Accounting for vehicle costs in a rental agreement   Question: Hello! My question is related to cost reporting - I have a contract for renting a vehicle with the option to acquire. An invoice has been issued for the first installment and has been paid. The vehicle has not been acquired, as not all installments will be paid. Can ...

What is the VAT rate for renting an apartment   Question: Hello! We have an apartment in Bansko, which we will rent for overnight stays through the Booking platform, through EOOD, with which we have a management and rental agreement, and it will register the apartment in the municipality and the Ministry of Tourism, according to the ...

Manicurist as a freelancer or with a patent   Question: Hello! I want to work as a manicurist. I have certificates for completed courses. I read, I ask in different places, but I get different answers. My question is - can I register as a freelancer? Can I not be on a patent, can I report the income from a cob without a cash register ...

Provision of services in the EU through a commission agent   Question: Hello! Bulgarian natural person registered for VAT, art. 97a, as he works from Bulgaria and provides services to EU companies, generally registered for VAT. The person works with an agent in Germany, and the agent issues invoices to customers who are in the EU, on ...

An individual rents out rooms - does he issue invoices and receipts   Question: Hello! As an individual, I rent guest rooms for short-term accommodation for tourism. I have registered them in the Municipality as a place for accommodation class "B" / without categorization /, I have filed my Patent Declaration by January 31, I pay my ...

Project work during motherhood   Question: Hello! I am currently on maternity leave. I am an employee of a company and I am not a self-employed person and I have no other connection with the company than an employment contract. Can I work extra and if so, what are the options? What are the options for project-based work? For example, ...

Monthly and annual reports and reports of a company without activity   Question: Hello! I inherited a company two years ago that does no business and has no employees to keep. My question is, given that I will not close the company, what monthly or annual reports / documents / reports should I submit to the NRA and how does this ...

Company with activity only in Bulgaria, should it be registered for VAT?   Question: Hello! I will make an online store and plan to sell online courses and services only on the territory of Bulgaria and I want to accept and make payments only on our territory. I will not use facebook, instagram google, etc. advertising. My question ...

Sales with cash on delivery by an individual   Question: Hello! I am an individual and I have been sending goods with cash on delivery for several months. I am currently out of business because I am worried about how I can declare this turnover. I have invoices for buying the goods. Thanks in ...

Sale of author's books   Question: Hello! As a private person, I want to send a small number of my books (published, published) through a courier company and cash on delivery. Customers will pay for the delivery and the value of the book. Do I, as an individual, have to report these payments? Thanks in ...