Concealment of social mandatory contributions in large size (over 3 000 BGN) is criminalized. Employers who do not pay contributions on real wages of its employees could face fines and imprisonment from 1 to 6 years.
Recent Posts
July 21, 2026
The Qualified Electronic Signature (QES) System in Bulgaria: A Guide for Businesses
Bulgaria remains one of the more attractive destinations in the EU for setting up a business, with a flat 10% corporate tax rate and a…
July 20, 2026
E-Invoicing in Bulgaria in 2026: What Businesses Need to Know
Electronic invoicing continues to reshape accounting practice across Europe, and Bulgaria is now moving from a largely voluntary system to one with clear mandatory milestones.…
July 6, 2026
Electronic Employment Documents in Bulgaria
Bulgaria has largely digitalised employment records and introduced a mandatory electronic employment register, while still allowing employers to keep personnel files on paper if they…