България — Трудов календар, справка за заплати и ДДС

Bulgaria operates a forty-hour standard workweek under the Labour Code. Statutory paid leave is twenty working days per year, with extensions for specific industries. Sofia and Plovdiv have developed into significant technology and outsourcing centres, with the lev pegged to the euro since 1997 (and euro adoption planned for 2026 or 2027 subject to convergence criteria).

Bulgarian workplace culture is generally informal and warm, with strong English fluency in modern technology sectors and a highly skilled engineering workforce. Cyrillic script is used in formal documentation, but English-language business operations are universal in international companies.

Bulgaria observes fifteen public holidays per year, including New Year's Day, Liberation Day on 3 March, Orthodox Good Friday and Easter Monday, Saint George's Day on 6 May, Cyrillic Alphabet Day on 24 May, Unification Day on 6 September, Independence Day on 22 September, Christmas Eve, Christmas Day and Boxing Day.

Orthodox Easter follows the Julian calendar adjustment and usually falls on a different date from Western Easter. The Orthodox dates should always be checked for the specific year when planning project schedules with Bulgarian counterparts.

Bulgarian payroll uses a flat ten percent personal income tax with employee social contributions of 13.78 percent of gross. The combined employee burden is among the lowest in the EU, which has driven sustained foreign direct investment in shared services and technology operations.

Employer-side social contributions are 18.92 to 19.62 percent of gross depending on activity classification, producing a total employer cost of approximately 1.19 to 1.20 times the gross salary. This is among the lowest employer cost ratios in the EU.

Bulgaria applies a standard VAT (DDS) rate of twenty percent and a reduced rate of nine percent for tourism, accommodation, restaurant services and certain other categories. The two-tier structure is straightforward and the standard rate matches the broad EU norm.

Bulgarian invoice content requirements follow the EU directive. The VAT registration threshold is one hundred thousand BGN in annual turnover (approximately fifty-one thousand euros).

Take advantage of the relatively low total payroll cost when budgeting Bulgarian operations. Sofia in particular offers strong technology talent at substantially lower fully-loaded cost than Western European hubs while maintaining EU compliance and English-speaking communication.

Confirm Orthodox Easter dates each year and plan around the Liberation Day cluster on 3 March, which is one of the most significant national observances and often produces a long weekend.