How to legalise diplomas and prepare a portfolio for a Freelance application in Bulgaria
A practical guide to putting together a flawless professional dossier as a foreign national
Received a transfer? File a declaration!
Individuals who receive money transfers must file an income declaration once a certain amount is reached.
In Bulgaria, individuals are required to file a tax declaration (ЗДДФЛ) for the previous year by the end of April of the following year. Many people assume that this obligation does not apply to those who do not carry out commercial activity on a regular basis. That is not the case. The National Revenue Agency (NAP) closely monitors transfers made through payment systems, courier services (Econt, for example) or by post. Cash-on-delivery payments received when sending goods via courier services also come to the tax authorities’ attention.
If the total amount of such receipts for the year exceeds 2000 leva, it must be declared and tax must be paid on it. This also applies to foreign nationals residing in Bulgaria for more than 183 days a year or receiving income within the country.
At any moment you may receive a letter from NAP stating that you must file an annual tax declaration in accordance with Art. 50 of ЗДДФЛ because of income received according to data from courier firms. Sometimes tax service representatives call by phone.
Back in 2019 the law “за пощенските услуги” was amended. Courier firms and the postal service must now collect data on every transfer or cash-on-delivery payment made and pass it on to NAP or other government bodies. Courier services cannot refuse to provide this information to the authorities, as otherwise they face a fine of between 500 and 2500 leva.
Whereas previously the tax authorities were interested only in those who received at least 10 thousand leva in this way, in 2020 letters from NAP also began to reach those who received between two and five thousand leva over the year in the form of money transfers or cash-on-delivery payments.
Please note that individuals may be fined 1000 leva for concealing income, in addition to paying the tax with accrued interest. Nevertheless, NAP representatives do not always make use of this option and usually simply ask you to explain the receipt of the funds and not to forget to mention the income received in your declaration.
To find out how much you have received in transfers, you should request the corresponding certificate from the courier company. A certificate of funds received costs around 12 leva and is issued within 5 days. The amount must be entered in the tax declaration, and the certificate attached to it as an annex.
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