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Declaring DTT tax relief


We would like to remind you that the deadline for filing a tax return under the Tax and Social Security Procedure Code (TSIPC) for tax relief applied in 2021 under a Double Tax Treaty (DTT) in the event of income accrued in favor of foreign individuals or legal entities is 31 March 2022.

Please note that the aforementioned obligation applies to cases where the income accrued in favor of the foreign person is up to BGN 500 000 (EUR 255 646) annually. If the total amount of the income accrued exceeds BGN 500 000, the grounds for applying DTT shall be specified in a request to the respective territorial directorate of the National Revenue Agency.

Where income is paid to more than five persons, the return shall be submitted only electronically.


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