EXPERT INSIGHTS
Current explanations, practical guidance and expert insights on accounting, tax, employment, finance and sustainable business development.
LATEST ARTICLES
The rules for mandatory VAT registration changed from 1 January 2026. The main national threshold is €51,130 and turnover is monitored throughout the current calendar year.
Read articleThe VIES return forms part of VAT reporting for certain cross-border EU transactions. See which operations can trigger it and why the data must reconcile with the other VAT records.
Read articleInput VAT deduction can reduce VAT payable, but the right does not arise automatically from every invoice. Registration, documentation, the underlying supply and business use all matter.
Read articleEOOD and OOD are both Bulgarian limited liability companies, but they differ mainly in the number of owners and the way decisions are made. The right structure should reflect the real business model.
Read articleA profitable business can still face a liquidity crisis when customer receipts arrive later than payments to suppliers, employees and the authorities. A cash-flow forecast provides early visibility.
Read articleSince 1 June 2025, employment data has been recorded in Bulgaria’s Employment Register through a unified electronic employment record. Accurate data and short filing deadlines are especially important for employers.
Read articleAn accounting archive should be complete, secure and easy to trace. Learn the main retention periods and how to organise your company’s documents effectively.
Read articlePreparation for bank financing starts before the application is submitted. Well-organised financial statements, a clear funding purpose and a realistic forecast help the bank assess the company’s ability to service the financing.
Read articleManagers do not need to monitor dozens of financial ratios. A small, consistent set of KPIs is more useful for tracking growth, profitability and liquidity.
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