Bulgarian Accountancy and Tax Law An Overview

Vessela Sotirova-Prodanova

Publication: Working/Discussion PaperWU Working Paper


This commentary is purposed to provide a practical in-depth study of Bulgarian
Accounting and Tax Legislation as of January 1, 2001. It considers the main accounting
and reporting principles and the acts on which they are based. Special attention is devoted
to the substantial compliance of Bulgarian accounting regulations with the international
accounting standards and requirements.
The commentary focuses on a relevantly detailed analysis of the Bulgarian Tax Legislation
including the corporate and personal taxation, as well as the value-added tax and local
taxes and fees. In this connection, the procedures for tax payments and returns, the tax
administration structure and competencies are described particularly.
In addition, the special treatment under the Double Taxation Treaties and the methods of
double taxation avoidance within the frames of Bulgarian Tax Laws are presented
separately.(author's abstract)
Original languageEnglish
Place of PublicationVienna
PublisherWU Vienna University of Economics and Business
Publication statusPublished - 1 Apr 2001

Publication series

NameArbeitspapiere des Forschungsinstituts für mittel- und osteuropäisches Wirtschaftsrecht

WU Working Paper Series

  • Arbeitspapiere des Forschungsinstituts für mittel- und osteuropäisches Wirtschaftsrecht

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