Veuillez essayer un autre navigateur

Vous utilisez un navigateur obsolète qui n'est pas compatible avec le contenu de notre site Web. Pour une expérience d'affichage optimale, veuillez utiliser Microsoft Edge ou consulter notre site sur un autre navigateur.

Si vous choisissez de continuer à utiliser ce navigateur, le contenu et les fonctionnalités disponibles seront limités.

country-icon Bulgarie


Categorisation of ‘large’ taxpayers

Categorisation of taxpayers is often a means for governments to impose varying degrees of compliance obligations on taxpayers. Typically, taxpayer categorisation manages the process of phased implementation when countries implementing country e-invoicing mandate. The size and capability of different taxpayers to meet compliance obligations often means that a piecemeal, rather than ‘big bang’ approach for the imposition of compliance obligations is often a favoured approach for governments who are considering how to disseminate compliance duties on taxpayers.

The Bulgarian National Revenue Agency has introduced a new consideration for taxpayers to fall within the ‘large’ categorisation, effective 1 January 2024.

The previously determining feature to qualify as a ‘large’ taxpayer was based on contribution to budget. However, this has now been extended to also consider their annual turnover.

Taxpayers in Bulgaria will be classed a large taxpayer if their net revenue from sales exceeds BGN300m.

These adjustments are typically motivated by the need for equitable taxation and for accurate identification of taxpayers.

Bulgaria is a compliant territory for Kofax. You can read more about e-invoicing in Bulgaria here.

Schedule a Free Consultation

Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.

Intitulé de poste

En renvoyant ce formulaire, vous acceptez les conditions d'utilisation et la politique de confidentialité de Tungsten Automation.*