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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

Law on Ownership Download (PDF - 133KB)

Article 29 (Amended SG No. 26 of 1973; SG No. 31 of 1990; SG No. 33 of 1996)Foreign citizens and foreign legal persons shall not have the right to acquire ownership in agricultural land in this country. The prohibition under paragraph 1 shall not apply in cases of legal succession. The persons who have acquired the right of ownership through legal succession have to transfer their property within a three-year time period following the opening of such inheritance. Foreign citizens and foreign legal persons may acquire the right of ownership in premises and limited real rights over immovable property in the country with authorization from the Minister of Finance, unless otherwise provided by law. A foreign state or an intergovernmental organization may acquire right of ownership in agricultural land, premises, and limited real rights over immovable property in this country on the basis of an international treaty, by way of legislation or through an act of the Council of Ministers. No foreign state shall have the right to acquire ownership in immovable property in this country through inheritance. ...

Law on Consumer Protection and Trade Rules Download (PDF - 216KB)

The objective of this Law is to protect the fundamental rights of consumers as follows:
the right to protection against risks of acquisition of goods and services that may endanger their life, health or property;
the right to defense of their economic interests in the acquisition of goods and services;
the access to court and special out-of-court procedures for consumer protection;
the right to association for the purposes of protecting their own interests;
the right to information. Chapter Two RIGHT TO INFORMATION. LABELLING OF GOODS. STATEMENT OF PRICES ...

Law on Taxation of the Income of Individuals Download (PDF - 1.96MB)

...Art. 5. (1) Tax liable persons under this Law shall be local and foreign natural persons and local legal persons specified in this Law.
(2) (New, SG No. 111/1999) Tax subjects shall be obligated to register and report the sales of goods and services by issuing a cash register receipt by means of a fiscal device under a procedure set by a regulation issued by the Minister of Finance, unless payment takes place by bank transfer.
Art. 6. (1) Local natural persons, regardless of their citizenship, shall be persons:
1. whose domicile is in Bulgaria;
2. (Amended, SG No. 71/1998) who spend more than 183 days of each 365-day period in Bulgaria. In such cases natural persons shall be considered local persons for the year in which their stay exceeds 183 days.
(2) Local natural persons shall also be the persons residing abroad upon assignment by the Bulgarian state, its bodies and/or organisations, Bulgarian enterprises, dependants, as well as foreign natural persons apart from those listed in Art. 12, subrapa 12 employed in Bulgaria on behalf of foreign countries or international organisations.
(3) (New - SG, No. 153/1998) For the purposes of par. 1, item 2, the date of departure and the date of entry shall be considered one day of stay in this country. The number of days shall be determined on the grounds of stamps for entry and departure in the passport of the person.
Art. 7. Foreign natural persons shall be all natural persons who...

Law on Value Added Tax Download (PDF - 395KB)

...delivery in the case when the goods are not transported. Place of Supply in the Case of Supply of ServicesArt. 22.
(1) The place of supply in the case of supply of services for taxation purposes within the meaning of this Law shall be considered to be any of the following: 1. The place where the immovable property is situated, where the service is connected with immovable property, including: a) services provided by experts or agents in connection with immovable property; b) services for preparation and coordination of construction works in connection with immovable property, such as: architectural, engineering, supervisory, etc.; 2. The place where a transport service is provided having regard to the distance covered for the supply of transport services; 3. The place where the service is physically carried out where: a) the service is connected with cultural, artistic, sporting, scientific, educational, hotel, restaurant and other tourist or similar activities, including the activities for their organisation; b) the service is connected with the transport handling of goods; c) the service constitutes an evaluation, appraisal or work on movable property; 4. The place of use of the goods where goods are leased or hired, except for transport vehicles exported by the lessee to another country; ...

Traffic Law Download (PDF - 399KB)

GENERAL PROVISIONS
Art. 1. (1) This law settles the rules for traffic on roads open for public use, the requirements for the vehicles participating in the traffic, the requirements for capacity of the drivers, the rights and the obligations of the participants in the traffic and of the respective services and officials, as well as the compulsory measures to be applied and the penalties for violation of the provisions of this law and of the normative acts issued pursuant to it.
(2) The purpose of this law is the protection of the life and the health of the participants in the traffic on the roads, the facilitation of their movement, the protection of the property of corporate bodies and individuals, as well as of the environment against pollution by vehicles.
Art. 2. (1) Open for public use shall be every road, which conditions for using it are equal for all participants in the traffic. The persons managing the roads...

Law on Small and Medium copmanies Download (PDF - 75KB)

GENERAL PROVISIONS
Art. 1. This Law shall regulate the public relationships pertinent to the State policy carried out to promote the establishment and development of small and medium-sized enterprises.
Art. 2. The objective of this Law is to establish a propitious institutional, regulatory, administrative and financial environment for setting up and developing small and medium-sized enterprises in the Republic of Bulgaria.
Art. 3. (1) Shall be small and medium-sized enterprises: the micro-enterprises, the small enterprises and the medium-sized enterprises.
(2) Micro-enterprises are the enterprises which have an average number of up to 10 employees.
(3) Small enterprises are the enterprises which:
1. have an average annual number of up to 50 employees;
2. have an annual turnover not exceeding BGN 1 million or a fixed tangible assets value not exceeding BGN 800 thousand; and
3. are not dependent.
(4) Medium-sized enterprises are the enterprises which:
1. have an average annual number of up to 100 employees; and
2. have an annual turnover not exceeding BGN 3 million or a fixed tangible assets value not exceeding BGN 2.4 million; and
3. are not dependent.
Art. 4. Shall not be small and medium-sized enterprises……………………………


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