Accounting, Payroll, Tax & Legal since 1989

New changes in tax legislation

 Additional changes include: 

  • The maximum threshold used as a base for calculation of social contributions 
    increases from 2000 BGN to 2200 BGN starting from 1 January 2013.
  • Gambling activity will be taxed at 15% regardless whether it is online or by traditional offline channels.
  • Income from interest on deposits will be taxed at 10%; no tax will be charged on income from interest on deposits in trade banks or in banks whose headquarters are in an EU member state.
  • E-invoices will be deemed issued on the date that they were made available to the receiver.

18.01.13


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