Till July 31, 2024, VAT-registered enterprises throughout the which means of the Accounting Act should declare information from their present accounting reviews on money obtainable in money registers, the quantity of receivables, incl. from loans offered by house owners, pure individuals, staff, staff, individuals employed beneath a administration and management contract and accountable individuals, when their complete quantity exceeds BGN 50,000.
The data is for the second quarter of 2024.
These information are submitted with a declaration beneath Artwork. 55, para. 1 of the Earnings Tax Act and Artwork. 201, para. 1 of the ZKPO, by filling in Annex No. 4 – declaration of information from the present accounting reviews beneath Artwork. 123, para. 10 of VAT.
A brand new provision was created within the VAT Act, which is in pressure from 01.01.2024: “An individual who, being obliged, however doesn’t declare or falsely declares information beneath Artwork. 123, para. 10 of the identical legislation or doesn’t declare them throughout the stipulated closing dates, shall be punished with a tremendous or a pecuniary sanction of BGN 1,000 to BGN 4,000.
Within the occasion of a repeated violation, the tremendous or pecuniary sanction is within the quantity of BGN 2,000 to BGN 10,000.”
Data could be obtained by calling the NRA data middle – 0700 18 700 or 02/98596801.
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