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Accountancy services price list
1. Annual tax return declaration
The offer includes:
- Preparing and submitting of the annual balance sheets,
- Registering the purchase of real estate
- Paying the annual state taxes and any other municipality fees
- Providing information about state, municipality and other fees and taxes
2. Registration of a company
. The offer includes:
- State fees
- Court fees
- Notary and translation fees
- Depositing the share capital (if needed)

Bulgarian Laws

Bulgarian laws

Establishing And Licensing Of Special Purpose Investment Download (PDF - 561KB)

COMPANY Definition
Article 3. (1) Special purpose investment company shall be a joint-stock company which, under the conditions and by the order of this Act, invests the funds raised by issuance of securities in real estates or receivables (securitization of real estates and receivables). (2) The trade name of the special purpose investment company shall include the indication "joint-stock special purpose
investment company" or the abbreviation "JSSPIC". (3) Persons who do not meet the requirements of this Act may not include in their trade name the indication "joint
stock special purpose investment company" or the abbreviation "JSSPIC".
Company objects.................

Competition Law Download (PDF - 148KB)

.....3) Any other conferral of a monopolistic position shall be void.
Dominant position
Art. 17. (1) Shall be dominant the position of an undertaking which, in view of its market share, financial resources, possibilities for access to the market, level of technology and economic relations with other undertakings may hinder competition in the relevant market, since it is independent of its competitors, suppliers or purchasers.
(2) An undertaking shall be considered to have a dominant position where it has a market share higher than 35 per cent in the relevant market, unless the conditions under subsection 1 are not satisfied. Prohibition to abuse monopolistic or dominant position
Art. 18. Shall be prohibited the actions of undertakings having a monopolistic or dominant position which have as their object or effect the prevention, restriction or distortion of competition, such as:...

Constitution of Republic of Bulgaria Download (PDF - 157KB)

....Article 5.
(1) The Constitution is the supreme law, and no other law may contradict it. (2) The provisions of the Constitution shall have direct applicability. (3) No one may be sentenced for any action or inaction that was not legally provided for a crime when it was committed. (4) International treaties, constitutionally ratified , promulgated, and having come into force as for the Republic of Bulgaria, shall be a part of the domestic law of the country. They shall take precedence over any conflicting legal rules under the domestic legislation. (5) All the normative acts shall be promulgated. They shall come into force three days after their promulgation, unless other period of time shall be stipulated therein. Article 6. (1) All people are born free and equal in dignity and rights. (2) All citizens are equal under the law. No limitations to their rights or any privileges shall be allowed for on the grounds of race, nationality, ethnic affiliation, sex, origin, religion, education, beliefs, political affiliation, personal or social position, or property status.
Article 7. The state shall be liable for damages caused as a result of illegal laws or actions committed by its authorities or officials. Article 8. The power...

Foreigners Law Download (PDF - 26KB)

...Art. 8. (1) A foreigner shall be able to enter in the Republic of Bulgaria if he has valid document for travel abroad or other substituting document as well as visa for entering, stay or for transit passing through the country when such is required. (2) Visas shall not be required when between the Republic of Bulgaria and the country which citizen is the foreigner there is a concluded agreement or there is an act of the Council of Ministers of the Republic of Bulgaria for visa free regime. (3) (New, SG 42/01) Not required shall be visas for a short-term stay or transit passing by foreigners, legally staying in a country with whom the Republic of Bulgaria has established a non-visa regime, if they are students traveling within the frames of a school trip and accompanied by a teacher who has a list of the students, issued by the respective school. The list shall contain:
1. data individualising each participant in the trip;
2. purpose of the trip;
3. recent photo of every student who has no regular document for travelling abroad or other substituting document according to the legislation of the country from which he comes.
(4) (New, SG 42/01) Visa shall not be required from a foreign citizen who ...

Law on Corporative Income Tax Download (PDF - 394KB)

...(1) The annual profits tax, municipal tax and other corporate taxes due shall be determined in accordance with the provisions in this Law, and shall be reported in a tax return form approved by the Minister of Finance. (2) (Amd. - SG. No 103/1999) The tax return shall be filed by the tax liable persons in the respective territorial tax directorate, no later than March 31 of the following tax year. Attached to the return shall be the annual profit-and-loss account, without the annexes. (3) Where a tax is withheld on a local person abroad, when filing its annual tax return the local person shall present a verification issued by the competent body in the foreign country, stating the amount of tax paid abroad, together with a certified translation of that form. (4) In case of winding up or transformation, the tax liable persons shall file a tax return for the tax due within 30 days from the moment of the winding up or transformation. (5) The application for a verification by a foreign persons, which shall be in a form approved by the Minister of Finance and shall certify the type of tax and the withholding of the tax due at the source, shall serve as a tax return. ...

Foreign investment in Bulgaria Download (PDF - 114KB)

...This law shall govern the terms and procedures for making investments by foreign persons in the country and the protection of those investments, as well as the conditions and procedures for the implementation of priority investment projects.
Article 2
A foreign person shall make investments in the country under the terms set out for Bulgarian persons and shall have equal rights with them, unless otherwise provided by law.
Article 3
(1) Where an international agreement, to which the Republic of Bulgaria is a party, provides for more favorable terms for undertaking of economic activities by foreign persons,...

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