Bulgaria

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ImageTitle/DescriptionArticle Date 
 

Family owned businesses can be financed in non-traditional ways, a KPMG study shows

KPMG International’s new survey Family matters: Financing family business growth through individual investors gives an alternative idea for financing family businesses by attracting high-net-worth individuals as private investors.
Modified date: 9/12/2014
Press release
 

Latest KPMG report on European Union funds in Central and Eastern Europe

KPMG has published its latest report on European funds, EU Funds in Central and Eastern Europe – Progress Report 2007-2013.
Modified date: 9/10/2014
Survey report
 

Equity method in separate financial statements allowed

In certain countries, local regulations require companies to present separate financial statements using the equity method to account for investments in subsidiaries, associates and joint ventures.
Modified date: 9/4/2014
Business and industry issue; Regulatory update
 

Important decision of the Constitutional Court regarding the 20% fee over the production of renewable energy

The Constitutional Court declared unconstitutional Article 35a – Article 35c of the Renewable Energy Act which introduced a 20% fee over the production of electricity by solar photovoltaic plants and wind power plants as of 1 January 2014.
Modified date: 8/8/2014
Regulatory update
 

Amendments to Ordinance No. 1 for keeping, storage and access to the commercial register

Amendments to Ordinance No. 1 for keeping, storage and access to the commercial register (the “Ordinance”), which enter into force on 27 June 2014, were promulgated in the State Gazette, issue 53 of 27 June 2014.
Modified date: 7/4/2014
Business and industry issue; Regulatory update
 

Amendments to the Public Procurement Act

Important amendments to the Public Procurement Act (PPA) have been promulgated in the State Gazette, issue No 40 of 13 May 2014.
Modified date: 6/11/2014
Business and industry issue; Regulatory update
 

IFRS 15 Revenue from Contracts with Customers was issued by the IASB

IFRS 15 Revenue from Contracts with Customers was issued by the IASB
Modified date: 6/11/2014
Business and industry issue; Regulatory update
 

Tax Card 2013

Tax details for 2013 applicable in Bulgaria
Modified date: 5/26/2014
Publication series; Regulatory update
 

Tax Card 2014

Tax details for 2014 applicable in Bulgaria
Modified date: 5/26/2014
Publication series; Regulatory update
 

New Ordinance No. 27 of the BNB on the Balance of Payment Statistics, International Investment Position and Securities Statistics

Ordinance No. 27 of the Bulgarian National Bank on the Balance of Payment Statistics was promulgated in the State Gazette.
Modified date: 5/26/2014
Business and industry issue; Regulatory update
 

Bulgaria and the USA have reached an agreement in substance on FATCA

On 23 April 2014, Bulgaria and the USA reached an agreement in substance regarding the implementation of the FATCA legislation in Bulgaria.
Modified date: 5/26/2014
Business and industry issue; Regulatory update
 

Investment in Bulgaria 2014

Investment in Bulgaria is one of a series of booklets published by KPMG Bulgaria OOD to provide information to those considering investing or doing business internationally.
Modified date: 4/29/2014
Business and industry issue; Publication series
 

The single tax and social security account is unconstitutional

The Constitutional Court of Bulgaria declared as unconstitutional the provision of the TSSPC regulating the settlement of liabilities for taxes.
Modified date: 4/7/2014
Business and industry issue; Regulatory update
 

Amendments in the Excise Duty and Tax Warehouses Act

The amendments to the EDTWA were promulgated in the State Gazette on 22 November 2013, 20 December 2013 and 3 January 2014.
Modified date: 4/7/2014
Business and industry issue; Regulatory update
 

Amendments to the Regulation for Application of the VAT Act effective as of 1 January 2014

Amendments to the Regulation for Application of the VAT Act detail different aspects of new VAT rules introduced with the Amendments to the VAT Act.
Modified date: 4/7/2014
Business and industry issue; Regulatory update
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