# Can I claim Business Travel as a business expense in Bulgaria?

**Yes, fully claimable.** Yes. Domestic and international business travel is a cost of earning taxable profit, and the profit is taxed at a flat 10%. Per diems (daily allowances) are tax-free up to statutory limits when travelling on business.

Typical amount: Variable. Flights, trains and hotel nights are usually the main items, and per diems are a small daily amount on top. Small companies often budget a few thousand euro a year, higher with client-facing work abroad.

## What National Revenue Agency (NRA / НАП) says

Travel costs incurred for business purposes are deductible. Per diems for business travel are tax-free up to: about €20.45/day for domestic travel (BGN 40 before 2026, converted at the fixed rate; verify the current euro figure); varying rates for international travel set by the Council of Ministers.

## When you can claim

- Airfare, train and taxi for business trips
- Hotel accommodation, where accommodation carries 9% VAT
- Per diems within the statutory limit, tax-free for the employee and a cost for the company
- Conference and trade show fees
- Rental car fees for a business trip, with the VAT rules checked first

## When you cannot claim

- Personal vacation days mixed in, which must be apportioned
- Spouse or family travel without a business reason
- Per diems above the statutory limit, where the excess is taxable
- Trips with no record of purpose and dates
- Fines incurred during travel

## Good to know

**Pro tip:** Keep tickets, boarding passes, hotel invoices and the trip order showing the purpose and dates. A short note on who attended and why turns a travel receipt into a documented business cost. Book hotel stays on an invoice that names the company so the 9% VAT can be recovered where the rules allow.

**Important:** The per diem limit is set by rules that depend on the destination. Check the current euro figure for the country you visit before you pay a daily allowance, because the part above the limit is taxable income for the employee. Input VAT on business hotel and transport invoices follows the normal VAT rules.

Source: https://nra.bg/wps/portal/nra/taxes/korporativen-danak

## Related expenses

- [Client Entertainment & Representation](https://accounts-os.com/bg/expenses/client-entertainment-bg)
- [Professional Services](https://accounts-os.com/bg/expenses/professional-fees-bg)