Smart Tax Consulting

06/03/2026

📢 Important for anyone selling personal items online

According to the National Revenue Agency of Bulgaria (NRA), selling goods or services online through websites, social media, or platforms like Facebook, Instagram, or marketplaces may be considered business activity if it is done regularly and with the intention of making a profit.

🔹 In such cases, the income must be declared and taxed, just like any other business income.

🔹 Occasional sales of personal items by individuals are generally not taxable, as long as they are not carried out as a regular business activity.

🔹 If online sales are frequent and generate income, the person may be treated as a trader and must report and pay taxes accordingly.

🔹 When annual turnover reaches 100,000 BGN within 12 months, VAT registration becomes mandatory.

📌 In short: online sales are taxed the same way as traditional business sales.
read more: https://nra.bg/wps/portal/nra/fiskalni-ustroystva-supto-i-e-magazini/page.turgovia-v-internet-i-e-magazini/Oblagane-na-e-targoviya?fbclid=IwdGRleAQYCyRleHRuA2FlbQIxMQBzcnRjBmFwcF9pZAo2NjI4NTY4Mzc5AAEefjKTvaTgR1eiv3_YktOxJHl0u80rKkxwI304xf_ntu2bw5xyv6EeMuhTs7w_aem_2jaAp1BMF_F0jy4I9UAdug

if you are one of the following categories book free consultation with us.

nra.bg

05/03/2026

📅 By the end of the month, companies must submit an important annual report to the National Revenue Agency (NRA) for income paid to individuals during the previous year.

This is the Article 73 report under the Personal Income Tax Act, through which companies declare payments made to individuals.

These payments may include:
• 💼 Fees under civil contracts
• 🏠 Rent paid to individuals
• 💰 Dividends paid to partners/shareholders who are individuals
• 📄 Income outside employment contracts
• 📊 Other payments where the company is the payer

The report must be submitted to the NRA by the company that paid the income.

⚠️ Important:
Even if the tax has already been withheld and paid correctly,
the obligation to submit the report still remains.

Failure to submit it may lead to penalties and additional corrections.

✅ If your company has paid any income to individuals during the year, make sure that your Article 73 reporting obligation has been fulfilled.

Accuracy here is not just a formality.
It is part of maintaining peace of mind in business. 💼✨

🤝 Not sure if your company needs to file this report?
Smart Tax Consulting is here to help.
Contact us and we’ll make sure your reporting is handled correctly and on time.

23/03/2021

Международната интернет страница на събитието е https://globalmoneyweek.org/.

Източник: НАП

09/03/2021

Източник: НАП

22/02/2021

Знаете ли, че можете да регистрирате фирма сами?

Разберете как в статията ни!

Регистрация на фирма от smarttaxbg | Feb 16, 2021 | Без категория | 0 коментари Първото нещо, за което трябва да помислите е кой тип дружество е най-удачен за вашата дейност. Най-....

25/01/2021

https://nra.bg/page?id=802

Източник: НАП

20/01/2021

Пазете се от подобни фишинг атаки!

26/10/2020

Предприятията и самоосигуряващите се, които са изплатили доходи на физически лица, извън тези по трудов договор, и са задължени по закон да удържат данък, подават декларации до 31 октомври за дължими данъци за третото тримесечие на 2020 г. Тази година 31.10 е в събота затова крайният срок за деклариране и плащане се удължава до 2 ноември, понеделник.

19/10/2020

С цел подпомагане процеса на единното прилагане на данъчното законодателство, Национална агенция за приходите разработи и публикува Наръчник по ДДС за 2020 г., версия 2020 г.

https://nra.bg/document?id=20498