Tax and Social Security Law and Procedure

Tax Law

• advising in relation to VAT registration of local and foreign legal entities in Bulgaria;

• fiscal representation of foreign legal entities for VAT purposes in Bulgaria;

• advising on VAT matters – intra-community supply of goods, intra-community acquisition of goods, intra-community transfers of own assets, intra-community services, export, international transport, etc.;

• advising on matters concerning corporate taxation – advance contributions, alternative taxes, assistance in the preparation and submission of all kinds of declarations under the Corporate Income Tax Act, including annual tax returns;

• corporate structuring – advising on choosing a suitable corporate structure for establishing business in Bulgaria;

• advising on matters concerning taxation of income of natural persons, assistance in the preparation and submission of all kinds of declarations under the Income Taxes on Natural Persons Act and annual tax returns.

International Taxation

• examination of prerequisites and opinions on the establishment and registration in Bulgaria of a permanent establishment of foreign legal entities and natural persons;

• assistance to foreign citizens in building a concept of “local person” of Bulgaria;

• withholding tax – review of contracts under which the recipient of income is a foreign person, and the payer – a local person and an opinion regarding the occurrence of the obligation for payment of withholding taxes, assistance in declaring the deducted withholding taxes;

• avoidance of double taxation – advising on the application of the Double Tax Treaties (DTT), preparation of a claim for relief under the DTT and the relevant documents, as well as representation before the NRA;

• VAT refund from other member states and assistance to foreign persons in VAT refund from Bulgaria;

• Fiscal representation of foreign persons for VAT purposes in Bulgaria;

• transfer pricing – examination and opinion on the applicable methods and the required documentation packages;

International Social Security Law

• assistance in the registration of a foreign company – insurer of employees in Bulgaria;

• advising on the applicable social security legislation as to movement of workers within the EU, preparation of documents and assistance in obtaining A1 certificate;

• assistance in selecting appropriate form of social security of foreign persons working in Bulgaria as freelancers and/or consultants;

Representation in tax and social insurance matters, disputes and litigation

• assistance and representation before the NRA in inspections and audits for assessment of all kinds of taxes and/or social security contributions;

• administrative appealing against tax acts – drafting of objections against tax audit reports and appeals against tax assessment acts and acts for offsetting and refunding of taxes or social security contributions;

• court appealing against tax acts – drafting of appeals and other legal documents and court representation in tax cases;

• appealing of other types of tax acts – acts for refusal of registration under the VAT Act, acts for de-registrations under the VAT Act, acts for administrative offences in tax and social insurance matters;

• appeals against imposition of security measures by a public receiver;

• appeals against actions of a public receiver;