April 2023 / Bulgaria

The National Revenue Agency has published an updated version of the guidelines for 2023 on the application of the legislation on mandatory social security and health insurance. The document includes an overview of the applicable legislation, including the calculation of the social security and health insurance contributions; and various reporting obligations.

The announcement and the applicable guidelines, published on 4 April 2023, are available here (in Bulgarian only).

The National Revenue Agency has published an updated version of the guidelines on corporate income taxation for 2023. The publication contains an overview of the applicable rules in the Corporate Income Tax Act with many practical examples and explanations. The announcement and the applicable guidelines, published on 3 April 2023, are available here (in Bulgarian only).

The National Revenue Agency has published an updated version of the guidelines on personal income taxation for 2023. The publication contains an overview of the applicable provisions of the Personal Income Tax Act, including the recent changes effective as of 1 January 2023. In addition, the guidelines include explanations and many practical examples.

The announcement and the applicable guidelines, published on 4 April 2023, are available here (in Bulgarian only).