 Am

Acte necesare Infiintare sucursala

Intreprinderile isi pot infiintare sucursala
deschide mai multe tipuri de
sedii secundare:

Reprezentanta Actele de infiintare

Reprezinta compania si 1. Actul constitutiv al firmei Sediu social pentru 1 an
furnizeaza informatii despre mama. Capital social minim
produsele acesteia, dar nu Certificat constatator
desfasoara, in principiu, 2. Certificat constatator 2 stampile
activitati comerciale. despre firma mama. 1 cont bancar BGN
1 cont bancar EUR
Agentie 3. Decizia firmei mama de a 1 card Visa BGN
Actioneaza ca reprezentant deschide sucursala. 1 card Visa EUR
al companiei. Internet banking
4. Rapoartele financiare ale Contract de contabilitate
Sucursala firmei mama. 1 luna de contabilitate
Entitate cu grad mai ridicat Inregistrare TVA
de independenta, care isi 5. Licente (eventualele Inregistrare EORI
desfasoara propria activitate licente necesare firmei Inregistrare VIES
comerciala, dar actioneaza, mama in desfasurarea Consultanta
in continuare, in numele activitatii). --------------
companiei. 1500 EUR
6. Procura notariala +
Filiala apostila cu lista Se adauga
Societate comerciala drepturilor/imputernicirilor - traduceri
constituita in statul membru pe care le are viitorul - legalizari notariale
gazda, in conformitate cu administrator al sucursalei. - legalizari cu apostila
dispozitiile legislatiei Depinde de numarul de
nationale privind formele 7. Eventuale documente de pagini.
juridice, al carei capital este calificare profesionala
detinut in totalitate de necesare administratorului
societatea-mama (societate sucursalei in desfasurarea
cu asociat unic recunoscuta activitatii sale profesionale.
in toate tarile din UE) sau
este controlat de o societate 8. Cartea de identiate a
in colaborare cu partenerii Administratorului
locali minoritari (filiala sucursalei.
comuna).

In timp ce reprezentantele,
agentiile si sucursalele nu
au personalitate juridica,
filialele sunt independente
de societatea-mama din
punct de vedere juridic.

Puteti sa va inregistrati ca platitor de TVA de la inceput sau,

numai cand cifra de afaceri a ultimelor 12 luni depaseste 50.000 LEV (25.641 EUR).
Daca va inregistrati ulterior, va fi un serviciu separat, tarifat la minim 200 EUR, in functie de volumul activitatii pana la acel
moment.
Daca doriti sa faceti afaceri in afara Bulgariei, trebuie sa fiti inregistrat pentur TVA de la inceput.
Pot sa fiu PFA in Bulgaria?

Nu. In Bulgaira nu exista notiunea de PFA.

Cota generala 20%  Am aparut la

Cota in turism 9% ProTv
Cota la export 0%
 Am aparut in
Gandul
 Am fost
mentionati in
Recuperare TVA DailyBusiness

In primele 3 luni NU se recupereaza.  Ministerul

Autoritatile asteapta sa vada daca aveti compensare cu alte tranzactii.
Apoi se recupereaza in circa 45 de zile de la data depunerii cererii.
Economiei
 Ministerul de
Externe
 Ministerul
Transporturilor
Plafon de scutire de TVA
 Tarife vamale

Inregistrarea ca platitor de TVA este obligatorie atunci cand faceti afaceri in afara
Bulgariei (import-export, comert intracomunitar) sau cand cifra de afaceri depaseste  Migratia fortei
50.000 LEV (aproximativ 25.000 EUR) in ultimele 12 luni (totalul ultimelor 12 luni de munca in UE
consecutive).

Dupa inregistrarea ca platitor de TVA, se poate reveni la incadrarea de "neplatitor",

numai daca cifra de afaceri este mai mica de 50.000 LEV in ultimele 18 luni.

La achizitiile introcomunitare, plafonul este de 20.000 BGN/Leva. Oportunitate

Se recomanda inregistrarea ca platitor de TVA de la inceput, inainte de orice
tranzactie. Firma de vanzare
Imobiliare

Codul TVA

Codul TVA este numarul de inregistrare al firmei (numarul de la registrul

comertului) la care se adauga prefixul BG.

Inregistrare ca platitor de TVA

La constituire, nici o firma nu este platitoare de TVA.

Inregistrarea in scopuri de TVA se face ulterior.

Daca cifra de afaceri a firmei va depasi 50.000 LEV / 12 luni, firma va fi

inregistrata automat (de catre fisc) ca platitoare de TVA iar proprietarii firmei vor
face documentatia necesara.

Documentatia si procedurile de inregistrarea ca platitor de TVA sunt un serviciu

distinct si se taxeaza separat.
200 EUR

Este membra NATO si UE, ofera garantii si stabilitate pe masura.

Este langa Romania, deplasarea este scurta si usoara.
Ofera conditii financiare si fiscale mai bune decat Romania
Contabilitatea este mai simpla decat in Romania.
Birocratia este redusa, fata de Romania.

Conditii fiscale si financiare

Romania Bulgaria
Impozit pe profit 16% 10%

Impozit pe venit 16% 10%

Impozit pe dividende 16% 5%

Total taxe si impozite / salariu (aprox.) 90% 48%

cat plateste firma pe langa salariul net

Impozit minim (pentru firme) A fost eliminat Nu exista

Impozit forfetar (pentru firme) Urmeaza a se introduce Nu exista

Depunere declaratii fiscale Trimestrial Trimestrial

Plata impozit pe profit Trimestrial Anual

Depunere declaratii TVA Lunar / trimestrial Lunar

Recuperare TVA Incerta In 45 de zile de la cerere

Curs valutar EUR Fluctuant - 4.3 RON = 1 EUR Fix - 1.95 BGN = 1 EUR

Inflatie 2009 5.6% 2.5%

Cota TVA 24% 20%

Capital social minim 200 RON 2 BGN (1.02 EUR)

Salariu minim (brut) 670 RON 240 BGN (123.07 EUR)

Firma de contabilitate / luna (minim) 100 EUR 100 BGN (51.28 EUR)
(volum mic de acte)

Chirie birou / luna (minim) 250 EUR 120-200 BGN (61.53-102.56 EUR)
(1 camera + intretinere, TVA inclus)

http://www.kutov.net/FAQ.php
Even though the State of Bulgaria is not one of the most powerful states, economically
speaking, there are many entrepreneurs that do not regret the choice of investing in Bulgaria.
This can be done either by establishment of a new company, either by opening a branch of an
already existing foreign company. A Bulgarian branch is not considered a separate legal entity
from its parent company, which bears full liability for the branch's debts and obligations.

Preliminary activities prior to registering a Bulgarian company branch

A company branch is requested to register with the Commercial Register at the Registration
Agency, but prior to that procedure, a representative must be authorized and a bank account
must be opened for future transactions and, if it is the case the initial capital should be
deposited. The Articles of Association of the branch must be prepared for registration by
notarization. Also translations into Bulgarian might be necessary.

Registering a Bulgarian company branch with the Commercial Register at the Registry
Agency
In order for the company to be able to engage in commercial activities, it is mandatory to
obtain a registration certificate issued by the Bulgarian Commercial Register. The application
must be signed by the representative and should contain the object of activity of the company
branch, the notarized articles of association, certificate issued by the bank, address,
authorization of the representative and a proof of existence of the foreign parent company
consisting of a registration certificate issued by the relevant institution of the respective
country. The certificate of registration for the branch is usually issued in a matter of days.

Registering the Bulgarian Branch for VAT

A Bulgarian branch should register for tax purposes same as a regular Bulgarian company. The
registration procedure implies sending an application, signed by the representative, via mail or
in person. It should contain information on the company branch and the parent company,
mostly on developed activities. Filing the application is done in one day, while completion of
the final registration may take up to 12 days.

Setting up a Bulgarian company branch from abroad

A Bulgarian company branch is similar to a regular company in terms of formation. However
there are certain requirements. Foreign company branches should be incorporated by
authorized representatives, and it's mandatory that the branch have a local address.

How long does it take to set up a Bulgarian company branch?

Establishing a Bulgarian company is a fast process and setting up a branch is no different.
Every procedure is completed in a matter of days, including registration with the Commercial
Register at the Registry Agency, which is finished in 4 days. Setting up a Bulgarian branch is
usually completed in a week, even though the final registration for VAT may take up to 12
days. However the company branch comes into existence, and may commence its activities
upon issuance of the registration certificate.

http://www.bridgewest.eu/article/open-company-branch-Bulgaria

http://www.ecs.bg/en/content/22/index.html

http://www.topicservice.com/reference-book/taxes-and-conditions/
http://www.worldwide-tax.com/bulgaria/bulgaria_company_formation.asp

http://www.worldwide-tax.com/bulgaria/bulgaria_company_formation.asp

Foreign legal entities registered abroad, as well as foreign individuals and other entities,
can register a branch in Bulgaria provided they are registered as commercial entities in
accordance with the relevant legislation in their home country. No authorized capital is
required to found a branch. A branch is not a legal entity, it is part of the company -
founder. However, branches are obliged to maintain accounts as an independent
company. A branch of a foreign company must prepare a balance sheet.

http://www.investbulgaria.com/establishingBusiness.htm