Periodic start and stop of activity

Periodic start and stop of activity

Question:
Hello!
I work on a permanent employment contract in a company where I am insured for about BGN 1,000.00. I recently became a member of the craftsmen's cooperative and have a master's certificate. I will make various souvenirs, which will be sold through Internet platforms and will be sent by Econt or Speedy - is a cash register needed or can I conclude a contract with the courier companies and have the money brought by bank card. How can I provide for only one week a month - this is the time to make the souvenirs, and then I don't know when I will send the shipments. What will I owe to the state in the form of insurance and taxes with an annual turnover of BGN 20,000.00?
Thanks in advance!

Answer:
Hello,
Directly to your questions:
- self-employed persons are not required to issue a receipt from a cash register. i.e. you don't have to have one.
- in theory you can declare start and stop insurance when you decide, but in practice, this is not right. On the one hand, you carry out an activity not only when you make your products, but also when you make sales. I.e. if you have sales throughout the month, then you are doing business throughout the month. On the other hand - even if you declare one day of insurance per month and pay insurance calculated on this one day, at the end of the year, with the submission of the annual tax return, you will have to equalize the insurance contributions and you will owe insurance. calculated on the income you have realized.
- If you have a patent and if you have been operating for all 12 months of the year, you will owe insurance in the amount of BGN 5,560 + patent tax determined by the municipality in which you are registered. If you do not have a patent, you will owe BGN 3,336 in insurance + BGN 866.40 in personal income tax.
We hope we have been helpful!
Greetings!