From 01.08.2023 г. the following tax changes enter into force:
- Salary
- Companies with more than 100 employees will be obliged to pay their employees' salaries only by bank transfer.
- Dividends to shareholders above BGN 1,000 will be paid by bank transfer from 01.09.2023.
- Cash desk
- Companies with cash registers will be required to declare their cash balances on a quarterly basis.
- The declaration is submitted to the NRA by the end of the month following the quarter.


