TAX LAW

We provide active support to corporate clients and private individuals to resolve tax issues, aiming to provide highly professional service to our clients in their day-to-day business activities. Our consultations are related to tax minimization and tax planning in the framework of the recent Bulgarian legislation, current contracts, mergers and acquisitions and their tax treatment, as well as defending the interests of our clients in disputes with the tax administration.

Our goal is to offer the most profitable options from the point of view of taxation.

Our consulting and legal services in the area of ​​tax law cover the following main activities:

  • Corporate Income Taxation and Income Taxation of Individuals (Direct Taxes)
  • VAT and other indirect taxes
  • International taxation – international operations
  • Local taxes and fees
  • Taxation proceedings – LTA Consulting offers advice to its clients on the appeal of Amended Assessments and other acts and actions of the revenue authorities (NRA) in carrying out inspections and revisions under the Tax-Insurance Procedure Code.

We consult our clients on the legal aspects of the following tax issues:

  • Tax planning and optimization.
  • Tax effects of different types of contratcs – lease contracts, vehicle contracts, real estate contracts, etc. Taxation of different forms of company transformation – mergers and separations.
  • The applicable VAT treatment regime for supplies made by a Bulgarian company. Determination of the place of supply of services.
  • Tax credit.
  • Exempt deliveries. Taxable supplies at a zero tax rate. Determination of tax financial result.
  • Employee incentives. Food vouchers.
  • Tax incentives and preferences. Subsidies, state aids, funding from EU funds.
  • Taxation at source, taxation on costs. Representative and social costs.
  • Interest-free loans, related entities, additional contributions of the owners.
  • Income from management and control received from foreign natural persons.
  • Taxation of income under Double Taxation Arrangements (DTA).
  • Annual tax declarations. Annual financial statements.