What can Bulgaria businesses claim as expenses?

Yes — domestic and international business travel is deductible against Corporate Income Tax. Per diems (daily allowances) are tax-free up to statutory limits when travelling on business.

Partially — Bulgarian Corporate Income Tax allows representation expenses as deductible but they are subject to a separate tax on expenses (Article 204 CITA) of 10%. Effectively, you can deduct but pay 10% extra tax on the expense itself.

Yes — tax depreciation under Bulgarian CITA follows specific tax depreciation rates by asset category. Computers and software: 50% straight-line. Vehicles: 25%. Buildings: 4%. Furniture: 15%.

Yes — employee gross salaries and the employer's portion of social insurance (~19%) are fully deductible against Bulgarian Corporate Income Tax. Personal income tax (10%) and employee social insurance are deducted from gross at source.

Yes — office rent and utilities are fully deductible against Bulgarian Corporate Income Tax. VAT (20%) recoverable on input invoices from Bulgarian VAT-registered landlords; reverse charge applies for cross-border services.

Yes — fees paid to accountants, lawyers, tax advisors and other professionals for the business are fully deductible against Corporate Income Tax. VAT recoverable on input invoices.

Yes — SaaS subscriptions used in the business are fully deductible against Corporate Income Tax. VAT (20%) recoverable on Bulgarian-supplied software; reverse charge applies for non-EU and EU supplies of digital services.

Yes — input VAT on business expenses is recoverable through the monthly VAT return for VAT-registered businesses. Standard rate 20%. Reverse charge applies for cross-border services and intra-EU acquisitions.