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.