Business
Does buying a car in the company's name count as activity?
A real case from Bulgaria: how buying a car through a "dormant" company led to an avalanche of fines from the National Revenue Agency (NAP)
Why do people register a DPK in Bulgaria?
A new and highly progressive business form has appeared in Bulgarian corporate law — the Дружество с променлив капитал (DPK), a variable capital company. The…
Relocation of IT specialists to Bulgaria: a detailed review of the grounds for a long-term residence permit in 2026
A guide to the Blue Card, Freelance practice, Digital Nomad and Trade Representative Office in the context of Schengen and the euro
What hidden profit distribution is in Bulgaria and how to avoid fines
A practical guide for business owners and company directors
Guide to registering a business in Bulgaria: Tax differences between ET and EOOD
Starting your own business in Bulgaria always comes down to a key legal and financial question: register as an ET (Едноличен търговец) or set up an EOOD (single-member LLC, Еднолично дружество с ограничена отговорност)?
The new VAT trap when selling property in Bulgaria: a breakdown of the rules, penalties and hidden details
Bulgaria continues to actively discuss the amendments to the Value Added Tax Act (ЗДДС) that entered into force on 1 January 2026 (under the Act amending the ЗДДС, published in «Държавен вестник», No. 115 of 30 December 2025).
Freelance Practice in Bulgaria as Grounds for a Long-Term Residence Permit
A detailed guide for freelancers, digital nomads and Ukrainians under temporary protection
Tax optimisation 2026: Salary or dividends in Bulgaria 2026: where is the break-even point?
When planning payments to business owners and highly paid specialists in Bulgaria, the key question is the choice between paying a salary and paying dividends. The main factor here is the existence of a maximum threshold for social security contributions.
New small enterprise regime under the Bulgarian VAT Act from 2026
From 1 January 2026, substantial amendments to the Закон за данък върху добавената стойност (the Bulgarian VAT Act) concerning the regime for small enterprises…