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Tax treatment of services provided by a branch of a foreign trader located in another EU member state to Bulgarian branch of this trader

The registration of a branch of a foreign merchant in Bulgaria does not lead to the creation of a new legal entity, but only to a territorially and organizationally separated part of it.

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Deduction of tax credit for expenses for travel and business trips of the managers of a foreign company, incurred in connection with the activity of its branch in Bulgaria

When registering a branch of a foreign trader in Bulgaria, a question arises whether the expenses for travel and business trips of the managers of the foreign trader, which are reported in Bulgaria, are subject to tax credit deduction.

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