Tax Law
We plan taxes lawfully and defend you in tax audits, covering corporate taxes, VAT, personal income tax and international structures in Bulgaria.
Taxes shape every business structure from the outset. Borderless Legal advises individuals and companies on lawful tax planning, on complying with tax legislation, and on defending their position when the tax authorities audit them.
Our legal support covers corporate income tax, VAT, personal income tax, tax on dividends and international tax structuring. We also help you pick the company structure that is most efficient for tax.
When the National Revenue Agency audits or inspects you, we act for you before it, and we challenge tax assessment acts in administrative and court proceedings.
How we help
- Tax planning when setting up or restructuring a business
- Advice on corporate tax and VAT
- Taxing of personal income, including income from abroad
- International tax structuring and planning under double tax treaties
- Acting for you in tax audits by the NRA
- Appeals against tax assessment acts and tax liabilities
- Legal help with tax duties on buying and selling property
Need legal help in this area, or have a question?
Arrange a consultationCommon questions
- What rate of corporate income tax applies in Bulgaria?
- Corporate income tax in Bulgaria is 10%, one of the lowest rates in the EU. The standard VAT rate is 20%. Dividends paid to individuals bear 5% withholding tax; for foreign legal entities the rate depends on the applicable double taxation treaty.
- At what point does a foreign company have to register for VAT in Bulgaria?
- A Bulgarian company has to register for VAT once its taxable turnover goes above BGN 100,000 within any consecutive 12-month period. A foreign company must also register if it supplies B2C digital services, or makes distance sales to Bulgarian consumers above the EU threshold (EUR 10,000). Registering early on a voluntary basis is allowed. Before registering, take legal advice to establish the correct basis.
- How is income that a foreign individual receives from Bulgaria taxed?
- A foreign individual who is not a Bulgarian tax resident pays tax only on income from a Bulgarian source: rent, dividends, interest, or proceeds from selling property. Withholding tax on most passive income is 10%, though an applicable double taxation treaty may lower it.
- Where can I get legal help with tax law in Bulgaria?
- Call +359 886 882 208 or write to office@borderless-legal-bulgaria.com. Your first consultation about your case is free.
Looking for legal help?
Get in touch and we will discuss your case at a free first meeting.
Arrange a consultation