Writing articles for UK company

Writing articles for UK company

Question:
Hello!
I write articles that I sell to a company in the UK. I do not insure myself on any other basis. The amounts I receive are small. I have a few questions:
1. Are health and social insurances due for these amounts?
2. It is clear to me that VAT is due at the end of the year with code 304 and an advance payment under Art. 55. Should documents certifying the income be attached to the GDD, as no tax has been withheld abroad. Is income equalization done for OH?
3. Can this income be classified as royalties?
3. Is registration required under Art. 97a of VAT? For these remunerations, is VAT charged/deducted, paid/ if the turnover does not exceed BGN 50,000, are there any VAT calculations
4. If I use services from legal entities from the EU for personal purposes, must registration be made under Art. 97a of VAT?
Thanks in advance!

Answer:
Hello,
Directly to your questions:
1. If the articles that are sold to the company in Great Britain are on order (ie the company orders a certain article to be written), then in this case the person is subject to compulsory insurance.
2. When submitting an annual tax return, there is no obligation to attach documents proving income. This does not mean that you should not have them (contract, bank statements, office memo from the company pays the income). At some point, the NRA may decide to check the declared data and then such documents will have to be provided.
3. Yes, this income can be classified as royalties.
4. As Great Britain is no longer part of the EU, you have no obligation to register for VAT acc. Art. 97a of VAT, unless in the course of carrying out your activity you use services from legal entities outside Bulgaria.
According to Art. 97a turnover of 50,000 applies to transactions with place of execution Bulgaria. In this case, the provision of a service to a legal entity outside Bulgaria, the place of performance of the service is where the recipient of the service is located - Great Britain - i.e. even if you reach BGN 50,000 turnover from these sales, you will again not have an obligation to register for VAT.
4. According to Art. 97a, all "traders" who receive any type of services from legal entities outside Bulgaria or who provide any type of services to VAT-registered persons within the European Union (but outside Bulgaria), as part of their economic activity, are registered - i.e. if it is about services for personal use that are not related to any commercial activity - then this does not lead to VAT registration obligations acc. Art. 97a.
We hope we have been helpful!
Greetings!