We advise businesses and individuals on all tax matters — from strategic planning and VAT optimisation to representation during tax audits and appeals of tax assessments.
Assistance and protection of your interests during a tax audit by the NRA — from the order to the tax assessment.
Learn more →Administrative appeal before the Regional Directorate, court appeal and cassation before the SAC. Suspension of enforcement.
Learn more →Corporate optimisation, holding structures, DTTs, transfer pricing and dividend planning.
Learn more →The NRA issues an order specifying the scope, period and team. Not subject to independent appeal.
Gathering evidence, cross-checks, explanations. Duration: up to 3 months (extendable).
Prepared within 14 days. Contains factual findings and legal conclusions.
14 days (extendable to 1 month) to submit objections and additional evidence.
Issued within 14 days. Appeal: 14 days to Regional Directorate → Administrative Court → SAC.
Bulgaria has a flat corporate tax rate of 10% -- one of the lowest in the European Union. The rate applies uniformly to the profits of all legal entities, regardless of their size.
VAT registration is mandatory when taxable turnover reaches BGN 166,000 over the preceding 12 months. There are also special grounds for mandatory registration, such as intra-Community acquisitions or receiving services from abroad.
A tax assessment may be appealed administratively before the Director of the Appellate Tax Directorate within 14 days of service. The decision may then be challenged before the Administrative Court within a further 14 days.
Yes, we advise foreign companies on Bulgarian tax matters including tax planning, double tax treaties (DTTs), permanent establishment issues, and transfer pricing. Bulgaria has an extensive DTT network covering over 70 countries.
The withholding tax on dividends distributed to non-resident entities is 5%. EU/EEA companies holding at least 10% of the share capital may qualify for an exemption under the EU Parent-Subsidiary Directive.
Contact us for a confidential consultation — we respond within 24 hours.