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Publications

2023

Mid-Year Tax Update (August)
Tax Measures for Tackling the Increasing Energy Prices in Europe: An update from Austria, Bulgaria, Germany, Poland, Sweden, and the United Kingdom (June)
New permanently reduced VAT rates and extension of certain temporary reduced rates in Bulgaria as of 01.01.2023 (January)
Higher VAT registration turnover for businesses established in Bulgaria in 2023 (January)

2022

A Glimpse at Taxation and Investment in Bulgaria 2022 (October)
Tax Measures for Tackling the Increasing Energy Prices in Bulgaria (July)
Introduction of Reduced VAT rate on Certain Supplies as a Temporary Tax Measure (July)
DLC – Vertical in the spotlight: Wrap-up – The new VBER regime in a nutshell (EN) (May)
DLC – Countdown 23 – Vertical in the spotlight: Bans on use of price comparison services (EN) (May)
DLC – Countdown 22 – Vertical in the spotlight: E-Commerce online marketplace bans (EN) (May)
DLC – Countdown 21 – Vertical in the spotlight: E-Commerce online promotions and active sales (EN) (May)
DLC – Countdown 20 – Vertical in the spotlight: Selective distribution (reverse protection) (EN) (May)
DLC – Countdown 19 – Vertical in the spotlight: Selective distribution (General) (EN) (April)
DLC – Countdown 18 – Vertical in the spotlight: Dual distribution information exchange article 2.7.(EN) (April)
DLC – Countdown 17 – Vertical in the spotlight: Dual distribution information exchange (EN) (April)
DLC – Countdown 16 – Vertical in the spotlight: Dual distribution (market share threshold) (EN) (April)
DLC – Countdown 15 – Vertical in the spotlight: Dual distribution (Extension of exception to wholesalers and importers) (EN) (March)
DLC – Countdown 14 – Vertical in the spotlight: Active sales restrictions (rolling over prohibition) (EN) (March)
DLC – Countdown 13 – Vertical in the spotlight: Active sales restrictions (parallel imposition) (EN) (March)
DLC – Countdown 12 – Vertical in the spotlight: Active sales restrictions (exclusivity condition) (EN) (March)
Repeal of personal income tax on bank deposits interest (March)
Changes to tax on employee benefits expenses (March)
DLC – Countdown 11 – Vertical in the spotlight: Hardcore restrictions – Equivalence (EN) (March)
DLC – Countdown 10 – Vertical in the spotlight: Hardcore restrictions – dual pricing (EN) (February)
DLC – Countdown 9 – Vertical in the spotlight: Hardcore restrictions – resale price maintenance (EN) (February)
Reduced VAT rate on specialized milk formula and baby food till end of 2022 (EN) (February)
DLC – Countdown 8 – Vertical in the spotlight: Hardcore restrictions general (EN) (February)
Reduced VAT rate prolongation in Bulgaria due to Covid (EN) (January)
DLC – Countdown 7 – Vertical in the spotlight: Non-compete restrictions – post term (EN) (January)
DLC – Countdown 6 – Vertical in the spotlight: Non-compete restrictions (EN) (January)
DLC – Countdown 5 – Vertical in the spotlight: Agency (Dual Role agents) (EN) (January)
DLC – Countdown 4 – Vertical in the spotlight: Agency (definition and temporary transfer of ownership (EN) (January)
DLC – Countdown 3 – Agency – Legal Test (EN) (January)
DLC – Countdown 2 – Distribution Agreements (EN) (January)
DLC – Countdown 1 – European competition rules about to change 01 June 2022 (EN) (January)

2020

Changes in the obligations and contracts act (BG) (December)
Changes in the obligations and contracts act (EN) (December)
New technologies and personal data protection – legislation and practical application (BG) (November)
Legal aspects of stable coins (BG) (November)
Reduced VAT rate on restaurant services, books and baby food (EN) (July)
Mass Dismissals Under Bulgarian Law (BG) (April)
Mass Dismissals Under Bulgarian Law (EN) (April)
Amendments in the Act on the state of emergency measures summary (BG) (April)
Amendments in the Act on the state of emergency measures summary (EN) (April)
State financial aid to employers under emergency measures (BG) (April)
State financial aid to employers under emergency measures (EN) (April)
Health and Safety Measures by Employers in Bulgaria – Corona Virus (BG) (April)
Health and Safety Measures by Employers in Bulgaria – Corona Virus (EN) (April)
State of Emergency Tax Measures in Bulgaria (BG) (March)
State of Emergency Tax Measures in Bulgaria (EN) (March)
Act on the measures during the state of emergency summary (BG) (March)
Act on the measures during the state of emergency summary (EN) (March)
State of Emergency Employment Measures (BG) (March)
State of Emergency Employment Measures (EN) (March)

2019

Tax Alert – Changes to the VAT Act (EN) (June)
Legal Alert – Persons with Disabilities Act (EN) (February)
Legal Alert – Persons with Disabilities Act (BG) (February)
Declaration of Beneficial owner (EN) (February)
Declaration of Beneficial owner (BG) (February)
Tax Alert – Sales Management Software (EN) (January)

2018

Tax Alert – Information for On-line Stores to NRA (EN) (October)
Tax Alert – Registration of On-line Stores with NRA (BG) (October)
Legal Alert – Labour Code Changes (EN) (February)
Legal Alert – Labour Code Changes (BG) (February)
Legal Alert – Protection of Competition Act (amendment & supplement) (January)

2017

Intrastat Thresholds for 2018 (EN) (October)
Tax Alert – Changes to Tax and Social Security Procedure Code (CbCR) (EN) (October)
Tax Alert – Changes to Tax and Social Security Procedure Code (CbCR) (BG) (October)
Changes to Tax and Social Security Procedure Code (EN) (September)
Changes to Tax and Social Security Procedure Code (BG) (September)
Legal Alert – Interpretative Judgment regarding the Validity of Authorization for Disposal with Property (EN) (August)
Copyright Questionnaire 2017 (August)
Legal Alert – Interpretative Judgment regarding the Validity of Authorization for Disposal with Property (EN) (January)

2016

Vertical Agreements Questionnaire 2016 (April)
Tax Alert – Changes to VAT Act Implementing Regulations 2016 (EN) (February)
Tax Alert – Changes to VAT Act Implementing Regulations 2016 (BG) (February)
Legal Alert-Judgment of ECJ-Consumer Protection (February)
Tax Alert – Changes to Excise Legislation 2016 (EN) (February)
Tax Alert – Changes to Excise Legislation 2016 (BG) (February)
Tax Alert – Changes to the Tax and Social Security Procedure Code 2016 (EN) (January)
Tax Alert – Changes to the Tax and Social Security Procedure Code 2016 (BG) (January)
Legal Alert – New Accountancy Act 2016 (EN) (January)
Legal Alert – New Accountancy Act 2016 (BG) (January)
Legal Alert – Social Security Changes 2016 (EN) (January)
Legal Alert – Social Security Changes 2016 (BG) (January)
Tax Alert – Changes to Tax and Social Security Procedure Code (Exchange of Information) (EN) (January)
Tax Alert – Changes to Tax and Social Security Procedure Code (Exchange of Information) (BG) (January)
Tax Alert – Changes to VAT Act 2016 (EN) (January)
Tax Alert – Changes to VAT Act 2016 (BG) (January)

2015

Intrastat Thresholds for 2016 (EN) (October)
VAT on Subscription Consulting Services (October)
Legal Alert – Changes to Competition Protection Act 2015 (ENG) (September)
Legal Alert – Changes to Competition Protection Act 2015 (BG) (September)
Legal Alert – Changes to Labor Code (EN) (July)
Vertical Agreements Questionnaire 2015 (April)
Legal Alert – New EU Regulation on Succession (2015) (March)
Legal Alert – Changes to Patient’s Charts Rules (2015) (March)
Tax Alert – Changes to VAT Act 2015 (EN) (January)
Tax Alert – Changes to VAT Act 2015 (BG) (January)

2014

Intrastat Thresholds for 2015 (December)
VAT on Occasional Transactions Carried out by Taxable Persons_Kostov Case C-62/12 (CJEU) (November)
Legal Alert – Statute of Limitations for Periodic Payments (BG) (June)
Legal Alert – ECJ Judgment on Consumer Protection – Scope of Protection – Public Bodies (EN) (January)
Legal Alert – ECJ Judgment on Consumer Protection – Jurisdiction in Cross-Border Disputes (EN) (January)
Legal Alert – New Paid Leave for Adopting a Child Aged 2 to 5 (January)

2013

Tax Alert – VAT Reverse-Charge Mechanism for Supply of Cereals (November)
Judgement of the Court of the EU in case C-142/12 Marinov (May)
European Legal Review, 2013 – VAT Treatment of Barter Supplies, Cases С-549/11 Orfey Bulgaria EOOD and C-19/12 Efir OOD (May)
Free supplements to goods sold under Bulgarian competition law 2013 (EN) (April)
Tobacco advertising in Bulgaria 2013 (EN) (April)
Legal-Alert-Changes-to-the-Commerce-Act_Combating-Late-Payments-EN (March)
Legal Alert – Changes to the Commerce Act – Combating Late Payments (BG) (March)
Tax Alert – Changes to Social Security _2013 (EN) (January)
Tax Alert – Changes to Social Security _2013 (BG) (January)
Tax Alert – Changes to Tax Procedure Code _2013 (EN) (January)
Tax Alert – Changes to Tax Procedure Code _2013 (BG) (January)

2012

Legal Alert – Changes to Animal Feed Act (EN) (December)
Tax Alert – 2013 Changes to PIT Act (EN) (December)
Tax Alert – 2013 Changes to PIT Act (BG) (December)
Tax Alert – 2013 Changes to VAT Act (EN) (December)
Tax Alert – 2013 Changes to VAT Act (BG) (December)
Tax Alert – 2013 Changes to Corporate Income Tax Act (EN) (December)
Tax Alert – 2013 Changes to Corporate Income Tax Act (BG) (December)
Legal Alert – ECJ Judgment on Consumer Protection – Prize Promotions (November)
Judgement of the Court of the EU in case C-550-11 PIGI (October)
Legal Alert-The New Gambling Act (July)
Legal Alert – Inter-Community Commodity Trade Statistics Act (EN) (July)
Legal Alert – Determining the legal interest on overdue liabilities (June)
European Legal Review, vol II 2012 – The Right to Default Interest on Late VAT Refunds, Case C-107-10 Enel Maritsa Iztok 3 (March)
European Legal Review, vol. I 2011 – VAT Deduction for Goods or Services Prior to VAT Registration – Mission (Im)Possible? (January)

2011

Legal Alert-Judgment of ECJ-Consumer Protection (July)
Legal Alert-Notary and Notarial Activity Act (July)
Legal Alert-The New Renewable Energy Act (May)
Legal Alert-Deadlines for Publication of Financial Statements (May)
Legal Alert- Amendments to Labour Code (March)
Legal Alert-Cash Payments Limitations Act (February)
Legal Alert-Amendments to Community Customs Code-Regulation 273-2009 (January)
Tax Alert-Amendments to Local Taxes and Fees Act (January)

2010

Vertical Agreements Questionnaire 2010 (November)
Legal Alert Act Complementing the Bulgarian Trade Regsiter Act (October)
Tax Alert Act Amending and Complementing Local Taxes and Fees Act 2010 (March)
Legal Alert Regulation on Annual Health and Safety at Work Declaration (March)
Tax Alert Amendments to VAT System 2010 (January)
Real Estate Questionnaire 2010 (January)

2009

Vertical Agreements Questionnaire 2009 (October)
The International Comparative Legal Guide to Corporate Tax Bulgaria (October)
Legal Alert Share Capital OOD Company (October)
Legal Alert EORI Register (July)
Tax Alert Act Amending and Complementing the Excise Duties and Tax Warehouses Act 2010 (June)
Legal Alert Act Amending and Complementing the Foreigners in the Republic of Bulgaria Act (May)
Legal Publication: Common Parts Management Act (March)
New Bulgarian Protection of Competition Act (March)
Tax Alert: Regulation Amending and Complementing the Regulation on the Application of the VAT Act (March)
Real Estate Questionnaire 2009 (February)
Legal Alert Act Amending and Complementing the Labour Code (January)
Tax Alert: Double Tax Treaty between Bulgaria and the USA (January)

2008

Tax Alert Act Amending and Complementing the Personal Income Tax Act (January)

2006

Legal Alert Inter Community Commodity Trade Statistics Act (September)
Legal Alert Changes to Labour Code (September)
Tax Alert Changes to VAT Act effective 1.01.2006 (January)

2005

Legal Publication BlackSea Coast Changes to Construction Regime (August)
Tax Alert Changes to Corporate Income Tax Act effective January 1, 2005 (January)
Tax Alert Changes to Local Taxes and Fees Act effective January 1, 2005 (January)