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Notes & Procedures

  • To the attention of MOSS taxpayers - Reduced VAT rate Bulgaria24 June 2020
  • New VAT identification numbers in The Netherlands as from 1st January 2020 for individuals carrying out transactions in the EU18 December 2019

What taxes does NRA administer

  • Value Added Tax
  • Personal income tax
  • Tax on natural persons’ income from employment relations (Labor contract)
  • Corporate tax on the annual taxable profit
  • Income tax (for public enterprises)
  • Withholding taxes
  • Tax on the activity from ships operation
  • Types of taxes

What types of contributions does NRA collect

  • Social insurance contributions for the State Social Insurance (SSI)
  • Supplementary Compulsory Pension Insurance (SCPI)
  • Pension Fund for Teachers (PFT)
  • Health insurance contributions
  • Contributions to the Guaranteed Receivables of Workers and Employees (GRWE) Fund
  • Types of contributions
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VAT REFUND

  • VAT refund from another EU Member State

Address

National Revenue Agency — 1000 Sofia, 52, Dondukov Blvd.; Information Centre of the NRA - 0700 18 700, E-mail: [email protected]

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