Accredited higher schools in Bulgaria

	INSTITUTION NAME	INSTITUTIONAL ACCREDITATION	VALIDITY	SCORE
1	Agricultural University - Plovdiv	accredited on 24.01.2013	expiring on 24.01.2019	9,29
2	Academy of the Ministry of Interior - Sofia	accredited on 03.10.2013	expiring on 03.10.2019	9,02
3	Academy of Music, Dance and Fine Arts - Plovdiv	accredited on 10.05.2013	expiring on 10.05.2019	9,19
4	American University in Bulgaria - Blagoevgrad	accredited on 08.11.2012	expiring on 08.11.2017	8,00
5	Burgas Free University	accredited on 26.07.2012	expiring on 26.07.2017	8,66
6	Varna Free University "Chernorizec Hrabar"	accredited on 13.06.2013	expiring on13.06.2019	9,12
7	St. Cyril and St. Methodius University of Veliko Tarnovo	accredited on 04.10.2012	expiring on  04.10.2018	9,04
8	N.Y.Vaptsarov Naval Academy - Varna	accredited on 21.06.2012	expiring on  21.06.2018	9,16
9	Higher School of Civil Engineering (VSU) "Lyuben Karavelov" - Sofia	accredited on 13.12.2012	expiring on 13.12.2017	8,63
10	Todor Kableshkov University of Transport - Sofia	accredited on 15.11.2012	expiring on 15.11.2017	8,60
11	University of Agribusiness and Rural Development – Plovdiv	accredited on 18.04.2013	expiring on 18.04.2017	6,45
12	Higher School of Insurance and Finance - Sofia	accredited on 27.03.2008	expiring on 27.03.2014	good
13	"G. S. Rakovski" National Defence Academy	accredited on 23.02.2012	expiring on 23.02.2017	8,92
14	European College of Economics and Management in the town of Plovdiv	accredited on 18.09.2008	expiring on 18.09.2014	very good
15	European Polytechnical University - Pernik	accredited on 10.05.2013	expiring on 10.05.2016	4,01
16	University of Economics – Varna	accredited on 04.10.2012	expiring on 04.10.2017	8,46
17	College of Economy and Administration - Plovdiv	accredited on 01.07.2010	expiring on  01.07.2016	good
18	College of Management, Commerce and Marketing – Sofia	accredited on 27.09.2012	expiring on 27.09.2016	5,21
19	Higher School "College of Telecommunications and Posts"	accredited on 13.06.2013	expiring on 13.06.2018	8,19
20	College of Tourism - Blagoevgrad	accredited on 06.12.2012	expiring on 06.12.2015	4,49
21	University of Forestry - Sofia	accredited on 28.03.2013	expiring on 28.03.2018	8,94
22	Varna University of Medicine Prof. Dr Paraskev Stoyanov	accredited on 05.09.2013	expiring on 05.09.2019	9,27
23	Medical University - Pleven	accredited on March 19th, 2009	expriring on March 19th, 2015	very good
24	Medical University - Plovdiv	accredited on 24.10.2013	expiring on 24.10.2019	9,40
25	Medical University of Sofia	accredited on 25.07.2013	expiring on 25.07.2019	9,68
26	International College - Albena	accredited on August 3rd, 2006	in procedure for new institutional accreditation	good
27	International Business School - Botevgrad	accredited on 08.11.2012	expiring on 08.11.2017	8,02
28	University of Mining and Geology “St.  Ivan Rilski” - Sofia	accredited on 10.01.2013	expiring on 10.01.2018	8,72
29	Vasil Levski National Military University – Veliko Tarnovo	accredited on 15.12.2011	expiring on 15.12.2016	8,65
30	National Academy for Theatre and Films Arts - Sofia	accredited on 14.09.2012	expiring on 14.09.2018	9,14
31	National Sports Academy “Vassil Levski” - Sofia	accredited on 13.07.2006	in procedure for new institutional accreditation	very good
32	National Academy of Arts - Sofia	accredited on 10.01.2013	expiring on 10.01.2019	9,03
33	National Academy of Music "Professor Pantcho Vladigerov" - Sofia	accredited on 05.09.2013	expiring on 05.09.2019	9.23
34	New Bulgarian University - Sofia	accredited on 06.12.2012	expiring on 06.12.2018	9,00
35	Plovdiv University “Paisii Hilendarski”	accredited on 19.02.2013	expiring on 19.02.2019	9,36
36	University of Rousse "Angel Kanchev"	accredited on 07.06.2012	expiring on 07.06.2018	9,28
37	Sofia University “St. Kliment Ohridski”	accredited on 25.10.2012	expiring on 25.10.2018	9,59
38	D.A.Tsenov Academy of Economics - Svishtov	accredited on 13.12.2012	expiring on 13.12.2017	8,13
39	Theatre College "Luben Groys" - Sofia	accredited on 07.03.2013	expiring on 07.03.2018	8,09
40	Technical University - Varna	accredited on 31.08.2008	expiring on 31.08.2014	very good
41	Technical University of Gabrovo	accredited on 11.10.2012	expiring on 11.10.2017	8,63
42	Technical University - Sofia	accredited on 14.06.2012	expiring on 14.06.2018	9,50
43	Trakia University – Stara Zagora	accredited on 19.07.2012	expiring on 19.07.2018	9,27
44	University of National and World Economy	accredited on 19.07.2012	expiring on 19.07.2018	9,65
45	University of Architecture, Civil Engineering and Geodesy - Sofia	accredited on 08.02.2007	in procedure for new institutional accreditation	very good
46	University of Library Studies and Information Technologies - Sofia	accredited on 28.11.2013	expiring on 28.11.2019	9,14
47	University of Food Technologies - Plovdiv	accredited on 02.02.2012	expiring on 02.02.2017	8,91
48	Burgas Prof. Assen Zlatarov University	accredited on 04.07.2013	expiring on 04.07.2018	8,86
49	University of Chemical Technology and Metallurgy - Sofia	accredited on 26.07.2012	expiring on 26.07.2018	9,01
50	Konstantin Preslavsky University of Shumen	accredited on 05.03.2009	expiring on 05.03.2015	very good
51	South-West University “Neofit Rilski” - Blagoevgrad	accredited on 26.07.2012	expiring on 26.07.2018	9,26

Foreign companies having offices in Bulgaria

Which international companies have offices in Bulgaria, could be read here:

http://leadconsult-bg.com/en/foreign-companies-having-offices-in-bulgaria-2991.html

Banks having branches on the territory of Bulgaria

Entry, visa requirements and residence in the territory of the Republic of Bulgaria

EU nationals, citizens of EEA member states and citizens of Switzerland. EU nationals, citizens of EEA member states and citizens of Switzerland may benefit fully from the right of free movement. They may enter Bulgaria based on a valid identification card or international passport and reside freely in the country. Individuals who intend to spend more than three months in Bulgaria should register with the Bulgarian Immigration Office. A long-term residence certificate is obtained through this registration.

Other nationals enjoying a visa-free regime. Nationals of countries under Annex II of Council Regulation 539/2001, as well as holders of Schengen visas and residence permits issued by Schengen countries, Liechtenstein and Switzerland, are not required to obtain visas. They may stay in Bulgaria for 90 days within each 6-month period, beginning on the date of the first entry into Bulgaria. These individuals are required to possess valid international passports to enter the country. If they intend to work or engage in self-employment activities in Bulgaria, they are subject to the same regime as citizens of nonpreferred countries.

Holders of valid residence cards issued by other EU member states are not subject to visa requirements for Bulgaria.

Citizens of nonpreferred countries. Citizens of nonpreferred countries (countries whose nationals do not enjoy a visa-free regime) need a valid international passport and a Bulgarian visa to enter the country. Citizens of some nonpreferred countries may require a Type C visa to travel through the country or an air transit visa to stay in the international transit zone of a Bulgarian airport.

Visas. Visas are issued by the Bulgarian diplomatic and consular offices abroad. The following are the types of visas:

• Type A: air transit visa.
• Type C: short-term visa for a total stay of up to 90 days during a 6-month period beginning from the date of first entry. A Type C visa may be issued for tourist or business purposes. The Type C visa can be a single- or multiple-entry visa.
• Type D: long-term visa for a total stay of up to 180 days. The Type D visa is also a prerequisite for a temporary residence permit. In exceptional cases, a Type D visa may be issued for a period of 360 days, such as for seconded personnel of an employer certified in accordance with the International Investments Act. The Type D visa also allows multiple entries into Bulgaria.

With which countries Bulgaria has concluded double tax treaties?

Albania		Iran		Qatar
Algeria		Ireland		Romania
Armenia		Israel		Russian Federation
Austria		Italy		Bosnia-Herzegovina, Montenegro and Serbia
Azerbaijan		Japan		Singapore
Bahrain		Jordan		Slovak Republic
Belarus		Kazakhstan		Slovenia
Belgium		Korea (North)		South Africa
Canada		Korea (South)		Spain
China		Kuwait		Sweden
Croatia		Latvia		Switzerland
Cyprus		Lebanon		Syria
Czech Republic		Lithuania		Thailand
Denmark		Luxembourg		Turkey
Egypt		Macedonia		Ukraine
Estonia		Malta		United Arab Emirates
Finland		Moldova		United Kingdom
France		Mongolia		United States
Georgia		Morocco		Uzbekistan
Germany		Netherlands		Vietnam
Greece		Norway		Yugoslavia
Hungary		Poland		Zimbabwe
India		Portugal

Bulgaria low Income tax

Who is liable:

Territoriality. Individuals who are tax resident in Bulgaria are subject to income tax on their worldwide income. Individuals who are nonresident for tax purposes are subject to income tax on their income earned in Bulgaria.

Definition of tax resident. An individual is considered tax resident for a calendar tax year if he or she satisfies either of the following conditions:

• On any day in that year, he or she has spent more than 183 days in Bulgaria in the previous 12 months.
• His or her center of vital interests is considered to be in Bulgaria.

Days of entry and departure count as days of stay in Bulgaria.

The center of vital interests is considered to be in Bulgaria if the individual’s personal and economic interests are tightly connected to Bulgaria based on actual facts and circumstances such as family residence, real estate owned or place of work.

Tax residence status is determined for an entire tax year, which coincides with the calendar year. Part-year tax residence is not possible.

Income subject to tax:

Employment income. Employed individuals are subject to income tax on remuneration (money or benefits in kind) paid or provided by or on behalf of an employer. Income derived from employment activities performed in Bulgaria has a Bulgarian source. The following employment income is exempt from tax:

• The amount of per diems related to business trips within Bulgaria and abroad up to double the statutory amounts determined by law
• Travel and accommodation expenses relating to business trips covered by supporting documentation
• Certain social benefits provided by and taxed at the level of the employer

Employer-provided stock options are taxed at exercise as employment income.

Self-employment and business income. Self-employment and business income is income derived from professional services and business activities, such as the following:

• Income from activity as a sole entrepreneur
• Copyright royalties
• Agricultural income
• Forestry income
• Earnings from other self-employment and nonemployment activities

Exempt income. Income from scholarships, pensions derived from compulsory social security schemes in Bulgaria and abroad, alimony and certain insurance payments are not taxable.

Tax rates. The rate of income tax is a flat 10%, except for dividend income, which is taxed at a rate of 5%, and the income of sole entrepreneurs, which is taxed at a rate of 15%.

Bulgarian national and traditional holidays

The Bulgarians respect their national and traditional holidays. Usually these are celebrated within the family or with friends. All national holidays are non-working days. All administrative, banking and other offices are closed. Some shops may be open; restaurants and cafeteria are usually open. Bulgarians celebrate the following national holidays:

• 1st January – New Year Day; 
• 3rd March – Liberation Day;
• April or May – Easter holiday – Easter in Bulgaria is usually one week after the Catholic one. It’s date is changing according to the moon position every year;
• 1st May – Labour Day;
• 6th May – Saint George Day and the Official Holiday of the Bulgarian Army;
• 24th May – The Day of the Slavonic Alphabet and Culture;
• 6th September – The Union Day;
•  22nd  September – The Independence Day;
• 1st November – The day of the public cultural leaders (not exact translation!!! – this is the day of the people who contributed to Bulgaria Renaissance and to the country cultural, political and educational revival at different stages of the country history);
• 24th December – Budni Vecher – the day before Christmas
• 25th December – Christmas Eve;
• 31st December and 1st January – New Year’s Eve (on the 2nd of January people usually already start working and offices open (if nothing else is agreed or settled by each separate office), providing it is not Saturday or Sunday).