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.