Expense rules in Bulgaria.
All NRA rules: 20% ДДС, diurne, mileage allowance and VAT recovery in Bulgaria.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 20% | Not reclaimable | Reprezentativni razhodi |
| Travel meals | 20% | 100% reclaimable | Diurne cap |
| Accommodation | 9% | 100% reclaimable | Faktura required |
| Fuel | 20% | 100% reclaimable | Business use |
| Train / BDZ / flight | 20% | 100% reclaimable | Public transport |
| Taxi | 20% | 100% reclaimable | Receipt required |
| Client gifts | 20% | Not deductible | Legal limit |
| Parking / toll | 20% | 100% reclaimable | Faktura |
Diurne
National daily per diem.
Foreign
MF naredba by country.
Retention
NRA records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,30 BGN/km | Unlimited | Standard rate |
| Motorcycle | 0,15 BGN/km | Unlimited | Reduced rate |
Standard
Public sector standard rate.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Bulgaria — national | 40 BGN | Actual | Actual |
| Sofia | 40 BGN | 200 BGN | 240 BGN |
| Foreign — Vienna | 45 € | 100 € | 145 € |
| Foreign — Berlin | 45 € | 120 € | 165 € |
| Foreign — London | 50 GBP | 180 GBP | 230 GBP |
Diurne
Min national per diem.
Foreign
MF country table.
Conditions
Mission > 4h outside workplace.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | NRA online portal |
| France | Reciprocity | 30 Sept. N+1 | Via NRA |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| BG ДДС for foreign | NRA portal | 30 Sept. N+1 | NRA online portal |
EU minimum
Annual 8th Directive request.
BG minimum
Min ДДС foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Bulgaria expenses with Illizeo.
ДДС 20%/9%, mileage BGN 0.30/km, diurne BGN 40, EU 8th Directive VAT recovery: all the NRA rules above are natively integrated into Illizeo.
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