• Development of a company accounting policy and chart of accounts.
  • Certification of annual financial statement by a registered auditor.
  • Fixed assets: recording, preparation of depreciation plans, accrual of depreciation, stocktaking, periodic valuations, statistical returns.
  • Stock: movement, stocktaking, periodic valuations, statistical returns.
  • Processing of invoices: clients and suppliers.
  • Preparation and verification of sales and purchases ledgers.
  • Preparation and submission of monthly and annual VAT returns.
  • Periodic valuations of receivables and liabilities in accordance with the accounting policy adopted by the company.
  • Processing of bank statements, credit orders and debit orders in BGN and foreign currencies.
  • Processing of reports on prepayments in BGN and foreign currencies.
  • Booking of bank loans and leases in BGN and foreign currencies.
  • Accrual of taxes and fees due pursuant to the Value Added Tax Act, Natural Persons Income Tax Act, Corporate Income Tax Act, and Local Taxes and Fees Act.
  • Accrual of salaries and contractor fees due for the month.
  • Accrual of social security contributions and wage cost taxes due for the month.
  • Inspection- and audit-related returns required by the tax authorities.


  • Corporate Income Tax Act
    • Income tax prepayments: determination of type and amount.
    • Expenditure taxes: vehicle, entertainment and social expenses.
    • Taxes deducted at source: on dividends, liquidation quotas, interest payments, etc.
    • Annual tax returns: determination of taxes due, completion and submission of tax return forms.
    • Inspections and audits: legal representation, counsel and appeals.
  • Value Added Tax Act
    • VAT registration with / deregistration from the National Revenue Agency
    • Registration of cash registers in the National Revenue Agency.
    • Preparation of returns, declarations, statements and sales and purchases ledgers.
    • Preparation and submission of VIES declarations.
    • Filings with the National Revenue Agency (authenticated by an electronic signature).
    • Payment of VAT: preparation of payment orders.
  • Natural Persons Income Tax Act
    • Calculation and declaration of withholding tax on income from labour and other sources.
    • Payment orders for withholding tax on income from labour and other sources.
    • Calculation of the amount of patent tax.
    • Calculation of the amount of taxes due from foreign persons.
    • Completion of annual tax returns for sole traders and individuals.
    • Completion of tax relief annexes:
      – for children under the age of 18,
      – for degree of invalidity,
      – for voluntary supplementary social security,
      – for Life insurance,
      – donations to disabled.
  • Local Taxes and Fees Act
    • Preparation and submission of real property acquisition declarations.
    • Preparation and submission of donation tax declarations.
    • Preparation and submission of inheritance tax declarations.
    • Declarations of municipal waste fees.
    • Tax valuation of properties.
    • Declarations of acquisition of movable property (motor vehicles, etc.)

Salaries and Personnel

  • Calculation of basic pay and additional payments.
  • Calculation of holidays and compensations.
  • Calculation of social and health insurance contributions.
  • Preparation and submission of social security declarations (Form 1 and Form 6) (authenticated by an electronic signature).
  • Preparation of payments orders for wages and social and health insurance contributions.
  • Service contracts: accounts of amounts paid, fee statements and declarations.
  • Representation during inspections and audits by the National Revenue Agency relating to State Social Security, Supplementary Compulsory Pension Insurance and Health Insurance.
  • Preparation of employments contracts and addendums.
  • Preparation of a notification pursuant to Article 62 of the Labour Code.
  • Tracking of used/unused holidays.
  • Documents related to the termination of employment contracts: records of employment, payroll statements and notices.
  • Preparation and filing of documents relating to doctor’s notes.
  • Certification of records of social security contributions.
  • Preparation of certificates of insurable earnings (Forms UP 2 and 3).

Legal services

  • Registration of Bulgarian and foreign companies with the Registry Agency.
  • Registration of companies with the Registry Agency (BULSTAT Register).
  • Registration of non-profit legal entities with the Ministry of Justice.
  • Issue of certificates of: tax liability; initiated enforcement proceedings; liquidation proceedings; good standing; insolvency proceedings;
  • Issue of electronic signatures: preparation and submission of documents to Infonotary;
  • Provision of legal consultations with highly qualified lawyers

Specialised services

  • Monitoring of document management and financial reporting in companies that have their own accounting departments.
  • Secondment of qualified accountants employed by Active Consult to the client’s premises.
  • Periodic reports for the company’s management.
    • Budget prepared in the standard format of Active Consult.
    • Budget prepared according to the client’s specifications.
    • Report on fixed assets and accumulated depreciation.
    • Report on receivables and liabilities.
    • Report on cash on hand and cash flows.
    • Report on remaining amounts of loans and leases.
    • Report on the company’s financial indicators.
  • Commercial banks and other credit institutions:
    • Business plan: preparation of financial statements for credits and applications for funding under EU programmes.
    • Loan applications: completion of a set of bank documents.
    • Bank guarantees: preparation of a package of documents.
    • Financial leases preparation of a package of documents.
  • Statements for the Bulgarian National Bank:
    • Statement of loans between local and foreign persons (Form SPB 4).
    • Statement of movements on accounts with foreign banks (Form SPB 5).
    • Statement of liabilities of local persons to foreign persons (Form SPB 6В).
    • Statement of receivables of local persons from foreign persons (Form SPB 6А).
    • Statement of direct foreign investments (Form SPB 7).
    • Statement of receivables and liabilities of local individuals (Form SPB 8).
    • Registration of loans granted by/to foreign persons.
  • Statistics: periodic reports for the National Statistical Institute.
    • Financial performance.
    • Staff report.
    • Statement of fixed tangible assets.
    • Statement of foreign investments.
    • Annual statistical report.