- Home
- Insights
Bulgarian accounting and tax, explained practically
Articles for business owners in Bulgaria with real figures, deadlines and examples. Updated for 2026.
VAT in Bulgaria in 2026: the €51,130 threshold, 7-day registration and the monthly routine
Bulgaria's new VAT rules from 2026: a €51,130 calendar-year threshold, 7 days to register, what counts as turnover, voluntary registration and a monthly process that avoids mistakes.
Payroll in Bulgaria in 2026: minimum wage €620.20, social security and deadlines for employers
Bulgarian payroll 2026: minimum wage €620.20, maximum insurable income €2,300 from 1 August, employee 13.78% and employer 18.92–19.62% contributions, a gross-to-net example and deadlines.
Bulgarian taxes in 2026 at a glance: a quick reference for business owners
All the key Bulgarian tax rates and thresholds for 2026 in one place: 10% corporate tax, 5% dividend tax, 10% flat income tax, 20% VAT and the €51,130 threshold, payroll and key deadlines.
Sole trader, EOOD or freelancer: which business structure to choose in Bulgaria in 2026
Comparing a Bulgarian sole trader (ET), EOOD and freelancer in 2026: tax (15%, 10% + 5%, 7.5%), social security, liability, accounting and when each makes sense — with an example.
Year-end close for 2026: the first full year in euro — a checklist
How to prepare the 2026 year-end close in Bulgaria — the first full year in euro: stock-takes, tax adjustments, share capital conversion, the corporate tax return by 30 June and financial statements.
Invoicing in Bulgaria in 2026: required details, deadlines and the most common mistakes
Invoices in euro from 2026: the details required by the Bulgarian VAT Act, the 5-day deadline, credit and debit notes, numbering, record-keeping and the mistakes that lead to corrections.
E-commerce accounting in Bulgaria: NRA registration, cash on delivery, couriers and returns
A practical guide for online sellers in Bulgaria: declaring your e-shop to the NRA, documents for each payment method, courier reconciliation, returns, VAT and OSS for EU sales.
Cash flow for small businesses: a 13-week model with the tax dates built in
How to plan a small company's cash flow with a simple 13-week model: salaries, VAT on the 14th, payroll contributions on the 25th, advance tax, a cash buffer and receivables control.
Budgeting for 2027: how small businesses in Bulgaria should plan wages, taxes and prices
A practical approach to your 2027 budget: three revenue scenarios, the real cost of salaries including contributions, tax payments by month, pricing and monthly variance review.
NRA tax inspection or audit in Bulgaria: how to prepare and what to do when the letter arrives
The difference between an NRA inspection and a tax audit in Bulgaria, how they start, what to do in the first 48 hours, the riskiest areas and how to organise your records in advance.
Expense policy: travel, fuel and entertainment — what's deductible in Bulgaria and how to document it
How to build a working expense policy for a small Bulgarian company: which costs are tax-deductible, how to document business travel, fuel and entertainment, limits and approvals.
Bulgaria's business climate in 2026: labour costs, the euro and financing
What worries Bulgarian companies in 2026: labour costs, skills shortages, financing, the euro changeover and the late budget. What to watch in your numbers and what to do.
No articles match.
Let's get your accounts in order
Tell us about your business. We'll reply with concrete next steps and what to prepare.