Standard recognized expenses of an artist

Standard recognized expenses of an artist

Question:
Hello!
I am a member of the Association of Masters. Profession artist. I registered with the Bulgarian State Statistics Service as a freelancer. I sell various art objects online and they are sent only via Econt. I made a contract with Econt to receive the funds via "Postal Money Transfer" (PPP) to a bank account.
I pay insurance every month.
My question is -- I have to file 25% or 40% standard recognized expenses for 2025.
Thanks in advance!

Answer:
Hello,
If the products you sell are made on a pre-made order, then for income from such sales the standard recognized expenses are 25%. If your works are not pre-ordered - but you have made them yourself, respectively, you have some kind of catalog and someone likes a certain work of yours (which has already been made) and you make a sale - then these incomes are taxed at 40% legally recognized expenses.
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Greetings!