Legal analyses, guides and practical advice from the Innovires Legal team — accessible, current and one click away.
Company registration, shares, liquidation, startups and banking
→VAT, corporate tax, tax returns, crypto and freelancing
→Employment contracts, dismissal, posting and remote work
→Sale and purchase, rent, notarial fees and foreign buyers
→Visas, work permits, digital nomads and residency
→MiCA, GDPR, AML, licences, inheritance and terms of service
→Debt collection, limitation periods, insolvency and mediation
→Trademark registration in Bulgaria and the EU
→EUR 1 minimum capital, eurozone from January 2026, VCC for startups — everything about setting up an LLC, JSC or VCC.
Tax LawNew VAT threshold EUR 51,130, SME scheme, CIT reliefs and eurozone entry.
Employment LawMinimum wage EUR 620, electronic employment record, Pay Transparency Directive.
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15 sections: KID-2025, UBO declaration, costs EUR 300-1,400, director social security EUR 153-172/mo, annual calendar, 10 FAQs.
Arts. 17-20 Commerce Act, 1 branch per locality, fee EUR 10.23 electronic, 3-5 business days.
Ministry of Health registration, minimum staff (doctor + engineer + technical), fee EUR 188.
Employment Agency registration, fee EUR 410, free services to candidates — mandatory rule.
5 activity types, MoI GDNP, fees EUR 256-3,068, indefinite license, staff requirements.
Food Act, mandatory HACCP, fees EUR 103-230, on-site inspection within 30-60 days.
5 construction categories, 5 groups, personnel + equipment, electronic submission, register.ksb.bg.
Leasing, factoring, non-bank lending — triple legal framework, APR ceiling, AML obligations.
Full vs limited competence, 2-4 years practice, admission ~EUR 80, EU recognition.
FSC registration, broker vs agent, PI insurance EUR 1.25M, degree + 2yr experience, 15hr/yr training.
BDA authorization, pharmacist required, fee EUR 511, online OTC only with EU logo.
Ordinance 04-14, trademark protection, 4 types of centres, fees EUR 511-665, 5-year validity.
AAPA Art. 7, Ordinance 3/1999, free registration at Regional Agriculture Directorate, 60%/40% flat-rate expenses, EUR 51,130 tax relief.
Tourism Act, Class A/B, 1-5★, fees 10-2,250 BGN, ESTI system, EU Regulation 2024/1028 from 20.05.2026.
ZARIDINPNP, capital BGN 20,000-1,000,000, collateral, excise duties, EKAS, fines up to BGN 200,000.
Capital EUR 1, tax 10% + 5% dividend. Full comparison.
Step-by-step procedure, documents, costs in EUR.
Partnership agreement, partner rights, procedure.
Procedure, documents, costs, comparison with EOOD.
Remote, via power of attorney, EU vs non-EU, fees.
No minimum capital, vesting, ESOP, convertible loans.
Notarization, GA resolution, 10% capital gains tax.
Deadline 31.12.2026, procedure, calculation examples.
9 steps from NRA notification to deletion from Trade Register.
Step by step: NSSI certificate, Form A1, VAT deregistration. Fee from EUR 8.
Standard and fast-track liquidation.
Art. 274a Commercial Act, conditions.
9-stage procedure, reorganisation plan.
Public vs private benefit, documents, fees.
Application B2, own EIK, 1 branch per locality, fee EUR 12.78 electronic via lawyer.
Application A18, apostille or consular legalization, certified translation, 3-6 weeks.
2/3 majority, 6-month period, Art. 77 DOPK certificate, obligations towards Ministry of Culture.
10 mandatory clauses, e-commerce, GDPR.
Corporate accounts, AML requirements, euro.
EU and non-EU citizens, documents.
Company types, remote registration, tax residency.
VC funds, accelerators, tax incentives.
Art. 134 Commercial Act, procedure, deadlines and consequences of non-payment.
Trade Register filing, required documents, tax implications.
Trade Register application, timeline and fees for updating your main activity code.
BULSTAT registration, tax treatment and liability of partners.
Non-cash contribution procedure, valuation and Trade Register filing.
Transformation to single-member variable capital company, documents and timeline.
Transformation to variable capital company, partner consent and registration.
Trade Register submission, deadlines 30 June / 30 September, fines for non-compliance.
Joint participation in tenders, liability, documentation requirements.
Dissolution by agreement, court order or expiry of term.
Mandatory clauses, consumer protection, e-commerce requirements.
CITA rules, transactions at non-arm's-length prices, tax consequences.
Succession procedure, partner consent, Trade Register filing.
Rights and obligations, tax treatment, social security.
Fiduciary duties, non-compete, personal liability for damages.
NRA and NSI declarations, deadlines and consequences of omission.
Art. 126 Commercial Act, GA resolution, court proceedings.
Enforceability, court reduction, relationship with actual damages.
Minority shareholder rights, challenging GA decisions, derivative actions.
National and EU trademark, procedure, fees, opposition and renewal.
VAT threshold EUR 51,130, SME scheme, CIT reliefs.
Rate 20%, supplies, deductions, returns.
Threshold EUR 51,130, 7-day deadline.
EU SME scheme, current rates.
TSSPC Arts. 171-174, 5-year general, 10-year absolute prescription, ex officio write-off.
Share deal vs asset deal, VAT, WHT, DTTs, ATAD, goodwill, earn-out clauses.
PE types, 10% CIT, DTTs, remote employees and PE risk.
Property tax 0.1-4.5‰, vehicle tax by kW and Euro standard, 2026 waste fee reform.
0% for direct line relatives, 0.4-0.8% for siblings, 3.3-6.6% for others. Exemptions and procedure.
Art. 22 PITA (5%/15%/50%, cap 65%) + Art. 31 CITA (10%/15%/50%, cap 65%); public-benefit status, documents, VAT.
0% for direct line heirs, EUR 127,823 non-taxable minimum, 6-month filing deadline.
14-day deadline, administrative and judicial phases, stay of enforcement, burden on NRA.
EUR 2M threshold, 45+30 day procedure, fines up to 5%, fully operational from 22.07.2025.
10% rate, thresholds EUR 102.26 food vouchers and EUR 30.68 insurance, filing by June 30.
10% flat tax, Pillar Two.
Rate 9%, DeFi and NFT taxation.
30 April, 5% discount before 31.03.
EUR 307/614/920 for 1/2/3+ children.
Patent tax, VAT, social security.
Effective rate 9%, advance payments.
183-day rule, NRA certificate.
5% dividend, 10% interest, 80+ DTTs.
Art. 38(2) ZDDFL, Annex 8, tax credit, Russia DTT 2023 suspension, СПБ-8, 5% early-filing discount.
NRA post-2017 practice: exercise is the taxable event, FMV − strike, 9% effective on sale, VCC alternative.
US DTT 2007, UAE DTT 2009, UK DTT 1987, Russia suspension 2023, W-8 BEN, Annex 8/9.
Art. 50(1)(5) ZDDFL, thresholds EUR 5,113/20,452, Annex 11, 10-15% penalty, DOPK revision.
DAC7 Directive, threshold EUR 2,000/30 sales, Art. 13 ZDDFL, OLX/Amazon/Etsy, 15% sole trader, VAT EUR 51,130.
Art. 33 ZDDFL 10%, 10% automatic NPR from 2024 → 9% effective, Art. 13(1)(3) EU/EEA exemption, Annex 5 code 508.
Assignment order, audit report, 14-day objection, 14-day ODOP appeal, 60-day decision, appeal to Supreme Admin Court.
Art. 171 DOPK 5y/10y absolute, Art. 34 ZANN 3m/2y, Joint Interpretive Decision 1/2015 SCC-SAC 4.5y.
Art. 44 ZANN 7-day objection, Art. 59 ZANN 14-day district court appeal, Art. 63v cassation 14 days, Art. 58d 20% early-payment discount.
Art. 204(1)(4) CITA 10% final tax, Art. 215a formulas (km, hours, 50%), 20% default for other assets, VAT adjustment, PITA alternative.
Decree 354/2025 from 01.01.2026 — per diem EUR 22 domestic, EUR 35–80 abroad, Art. 33 CITA deductibility, Art. 24 PITA exempt up to 2× limit.
Art. 4(3) KSO — min base EUR 550.66, max EUR 2,111.64. Rates 27.8% (minimum) or 31.3% with GIM. Declaration 1 by 25th, annual reconciliation by 30 April.
Labour Code Section VIIIb (Art. 107з–107п), employer obligations under Art. 107и, CITA/PITA treatment, A1 and PE risk for cross-border remote work.
LC Art. 1(2) and 405a — Labour Inspectorate declares employment relationship. Criteria, penalties BGN 2,500–15,000, NRA recalculations, 14-day appeal.
Art. 29 PITA 25% statutory expense, mandatory VAT under Art. 97a before AdSense/TikTok, DAC7 platform reporting, СОЛ vs ЕООД with calculations.
Art. 194, 27 CITA, Directive 2011/96/EU, 10% participation for 2+ years, substance requirements, beneficial owner, ATAD and CFC rules.
Art. 10 ZMIP 6 components, three levels (simplified/standard/enhanced), PEP screening, SANS sanctions BGN 1,000–2,000,000, STR and no-tipping-off.
Simultaneous notarisation of signatures + content, Commercial and Real Estate Register, joint liability, VAT out of scope, Asset vs Share deal comparison.
Unnamed contract (Art. 9 OCA), initial fee and royalty 3–8%, 10% withholding tax (Art. 195 CITA), VAT reverse charge, VBER valid to 31.05.2034.
Subsidiary personal liability of manager/partner, 4 cumulative preconditions, intent, tax audit act, 14-day appeal, 5/10-year limitation.
CPC Art. 483–499 — valuation, 75% starting price, 10% deposit, assignment order, 14-day appeal, sole home protection (Art. 444).
Art. 181 LC — mandatory for every employer (no minimum), consultation procedure, signed acknowledgement, sanctions BGN 1,500–15,000.
Art. 3(2) CITA worldwide taxation, DTT exemption, Art. 14 tax credit, AS 21, Annex 2, branch vs subsidiary.
Art. 13 ZDDFL 3y/5y exemption, 9% effective on sale, "3 deals in 12 months" myth, CJEU C-180/10 Słaby/Kuć.
Art. 88-93 DOPK, free procedure, 14 days, tie-breaker rules, 14+7-day appeals, W-8 BEN, foreign tax refunds.
Art. 29(1)(3) ZDDFL, 40% NPR → 6% effective, no social security, YouTube/Spotify/Patreon, Annex 3.
NRA Opinion 33-00-165 #1/09.06.2022, reasoned forecast, shareholders' decision, 15% combined rate, Art. 194 CITA.
Arts. 72-73a Commerce Act, 3 experts, market valuation, no VAT (Art. 10 VAT Act), real estate/IP/receivables.
Art. 55 ZMDT (Annual Tax = PropertyComp × EcoComp), EVs exempt, 50% disability, 5% early discount, Sofia/Plovdiv/Varna.
Threshold EUR 51,130, Arts. 61z-61p ZMDT, 40 patent activities, 31 Jan deadline, 5% discount, 50% relief for disabled/pensioners.
25% liberal professions, 40% authors/lawyers (from 2023), 60% farmers (unprocessed), Annex 3 codes 03/05/07/09/10.
Art. 28 zero rate export, Art. 82(2)(3) reverse charge, Art. 117 protocol, Art. 97a simplified registration, SME regime.
Art. 20 CITA 10%, 15% combined with dividend, 30 June deadline, advance payment thresholds EUR 153K/1.5M, 50% EV depreciation.
Arts. 147-149 Commerce Act, shareholder unanimity, 70% pre-filing, no VAT/capital tax (Directive 2008/7/EC), loan vs capital.
Art. 204 CITA 10% expense tax, Art. 62 VAT Rules, advertising vs representation, documentary evidence, 5 case studies.
Staking two-step taxation, DeFi lending/yield farming, NFT classification, MiCA from 01.07.2026, DAC8 from 01.01.2027.
Labour Code Art. 269, ILO Conv. 95, civil contract, self-insured 7.5% effective, EOOD 14.5%, RSU vesting, MiCA, DAC8 01.01.2027.
10% tax, 25% deductions, BULSTAT.
Transfer pricing, hidden profit distribution 5%+20%, thin capitalization 3:1.
All rates, thresholds and changes.
Monthly and quarterly advance payments, thresholds, penalties for underpayment.
EUR 100/month tax-free limit, employer deductibility, social security exemption.
Entertainment, fines, hidden profit distribution — full list with tax adjustments.
Contribution rates, income thresholds, annual equalization.
Financial services, healthcare, education, insurance — Art. 38-50 VATA.
Right to deduct, 12-month deadline, partial credit, adjustments.
30-day offset, 30-day refund, audit, effective refund and accelerated procedure.
5% dividend tax, combined rate 15%, liquidation shares, capital gains.
40% standard expenses, 6% effective rate, no social contributions, WHT for non-residents, VAT.
10% default rate, DTT relief, EU Interest & Royalties Directive.
80+ treaties, procedure for claiming relief, required documents.
Min wage EUR 620, Pay Transparency Directive.
Art. 66 Labour Code, mandatory content.
Art. 188-195 Labour Code, written explanations, 2-month deadline, 6-month compensation on reversal.
Whistleblower Protection Act — obligations for 50+ employees, 7/3 deadlines, fines up to EUR 10,225.
AI Act high-risk from 02.08.2026, GDPR Art. 22, emotion recognition ban, fines up to EUR 35M.
Art. 224 Labour Code, calculation formula, 2-year prescription period, tax treatment.
Ordinance SG 90/2023, 5 conditions, bimonthly filing, actual expenses up to state average.
Two contracts, self-insured + employment, civil contracts. Max insurable income ~EUR 2,112.
MiLoG EUR 13.90/hour, A1 certificate up to 24 months, Meldepflicht, fines up to EUR 500,000.
Protected categories, compensation.
All types, calculations in EUR.
Deadline 01.06.2026, entries 3/7/10 days.
Salary range in ads, pay secrecy ban, 7 indicators, 5% threshold, uncapped compensation. Deadline: 07.06.2026.
Slovak Equal Pay Act 15.04.2026, in force 07.06.2026. Analysis for BG employers + ready-to-use platform EqualPay.bg / app.equalpay.bg.
4 partial in force, 9 with draft, 13 with no draft (incl. Bulgaria), Sweden withdrew. Gold-plating in 7. Multinational strategy + EqualPay.bg.
Uncapped compensation, reversed burden of proof, collective actions. EUR 1.3M+ exposure.
Average by gender and category, 2-month deadline, pay secrecy clauses — BANNED.
Salary range in ads, ban on asking previous pay, gender-neutral titles, non-discriminatory selection.
250+ → 2027, 7 indicators, 5% threshold, joint assessment, prepare now.
4 mandatory criteria (skills, effort, responsibility, conditions), why NKPD is not enough, method comparison.
Directive 2023/970, deadline 7 June 2026.
150 hours/year, +50/75/100% premium.
A1 certificate, fines EUR 767–15,339.
Art. 107z Labour Code, employer obligations.
Salary EUR 2,054/month, documents.
Labour Inspectorate permit, working hours, prohibited activities.
NRA registration, social security obligations, payroll compliance.
Maximum 6 months, termination with notice, extension rules.
Court claim, compensation up to 6 months' salary, 2-month deadline.
Pregnant employees, trade union members, Labour Inspectorate approval.
5 steps, costs, VAT, mortgage.
Ordinance RD-02-20-1 in force from 20.02.2026, MRRB registry, EUR 80 fee, 5-year validity.
Legal framework, brokerage agreement, AML obligations, typical 3+3% commission.
Art. 19 OCA, 10% deposit, court declaration as final, VKS Interpretive Decision 4/2020.
Simple, signature certification, signature+content certification. Revocation and Art. 38 self-dealing ban.
10 steps, 6–11% costs, 10% deposit.
Land restriction, EOOD workaround.
Restricted access, legal interest for third parties, anti-property fraud measures.
Tax 3%, registration 0.1%, max EUR 3,068.
LTFA Arts. 46-47, PITA Art. 33, CC Arts. 255 (1-10 yrs) and 313, CPRA EUR 5,113, notarial affidavit.
TIPC Chapter 16 Section VIII, no de minimis for property, VAT Art. 97a, patent tax EUR 12.78–127.82, NRA cross-checks.
Deposit, 9% tax, notice period.
Common areas, general meeting, management, maintenance fees.
Warranty claims, price reduction, rescission, limitation periods.
Transfer of property in exchange for lifelong care, registration, risks.
Contractual and statutory mortgage, registration, enforcement.
Creation by contract, will or prescription, valuation, tax treatment.
10% flat tax, 7.5% effective for freelancers, EOOD 15%, D visa, DTTs, banking.
Income EUR 31,000/year, up to 2 years.
Requirements, taxes, cost of living.
21 grounds, including digital nomads.
2–4 months, fees EUR 200–250.
Threshold BGN 600,000, citizenship.
Art. 9b registry, customer due diligence.
Comparison of 5 CEE jurisdictions for crypto licensing — fees, capital, timelines, taxes. Class 1 from EUR 2,556.
CASP licence, transition 01.07.2026.
Regulation 2022/2065, CRC as coordinator, fines up to 6% of turnover, VLOPs duties.
Regulation 2023/2854: IoT access, B2B sharing, cloud switching, applicable from 12.09.2025.
Directive 2020/1828, CPA and CPC amendments from 03.02.2026, opt-in model, Sofia City Court.
Dual GDPR+AI Act regime, DPIA vs FRIA, Art. 22, black box, cumulative fines up to 7% of turnover.
Controller obligations, DPO, DPIA, 72-hour breach rule. Full service package via gdprbg.com.
Legal bases, DPIA, CPDP decisions, prohibitions. Checklist for employers.
Essential vs Important entities, 24/72 hour reporting, management liability, fines up to EUR 10M.
Differences, EDPB three tests, k-anonymity, pseudonymization and re-identification risk.
9 key GDPR amendments — what will and won't change. 96-hour breach notification, DPIA reform, cookie reform. BG application — 2028.
DPO, DPIA, fines, 9 steps.
Art. 212 OCA: notarial signature certification, 0% income tax, buyer assumes debts.
Regulation 650/2012, EUR 13 fee, 6-month validity, 25 EU states.
7 types of checks (property, vehicles, deposits, enforcement, companies, securities, NRA).
Tax exempt for spouse/children, 6 months.
Notarial vs holographic, reserved portions.
BFSA registration, labelling.
Capital, insurance, procedure.
EU licence, Regulation 1071/2009.
AMLA obligations, customer due diligence, reporting to FID.
Risk assessment, beneficial owners, internal rules.
Annual training, documentation, supervisory inspections.
Consumer and commercial loans, early repayment, unfair clauses.
Art. 79 PSPSA, max liability EUR 51, 13-month deadline, action steps against phishing.
NRA regulator, capital EUR 767K, one-off fee EUR 204,517, 25% GGR tax from 2026.
Land-based and online, license types, min capital EUR 767K casinos / EUR 383K slot halls.
AMLA declaration, Trade Register filing, fines for non-compliance.
BNB licensing, capital requirements, passporting across the EU.
Risk assessment, CDD procedures, record-keeping, reporting obligations.
Lessee and lessor obligations, VAT treatment, accounting standards.
Art. 410 and 417 CPC, bailiff.
5 years general, 3 short, 10 absolute.
ZNFL, application, consequences.
EU: Regulation 1215/2012 no exequatur; non-EU: PILC Arts. 117-124, bilateral treaties.
5 years principal, 3 years interest, new 10-year absolute prescription for individuals (since 2021).
Opening petition, creditor claims, reorganisation plan, liquidation.
Regulation 1896/2006, procedure, enforcement across EU member states.
Mediation Act, court-annexed mediation, arbitration, enforceability.
Court declaration, 3-month period, effects on creditors and other heirs.
5 steps, national vs EU trademark.