| Accounts | Reporting entity or transaction type | Provisions of the Ministry of Finance related to accountability |
| Gr. 191; | Reporting of assets acquired on the basis of leasing contracts; | VAT 20/2004 item 17 |
| Gr.20 Gr.22 | DMA reporting in BP; Purchase and sale of DMA between budgetary organizations; Transfer of acquired under OP DMA to the beneficiary’s budget; Inventory deadlines |
VAT 20/2004 item 16; VAT 14/2013 items 18-20; VAT 7/2012 item 30 VAT 14/2013 item 65 VAT 8/2014 items 12-25 VAT 6/2008 item 21.5 VAT 10/2017 |
| Gr. 21 | Reporting of NDA in BP; | VAT 20/2004 item 38; VAT 14/2013 item 100 |
| Gr. 24 | Depreciation in BP; | VAT 5/2016; |
| Gr. 30; Gr. 31; Gr. 32; Gr. 33; |
Accounting for inventories and confiscated assets;
Reporting of low-value non-durable objects in BP; |
VAT 20/2004 item 2; VAT 20/2004 item 19.3 VAT 14/2013 item 101, item 119 VAT 20/2004 item 2.13;VAT 10/2017 |
| 2071; 3010; Gr. 650 |
Acquisition of assets, major and major repairs in an economic manner; Costs for construction and major repair of infrastructure objects; | VAT 20/2004 items 50-51; |
| 4511 | Reporting of collected and paid amounts for VAT; | VAT20/2004 item 7.11.2; |
| Change in accounting policy; Error reporting from previous years; Reimbursed income and expenses; Changes in accounting estimates; | VAT 20/2004 item 8.6-8.12; | |
| Reporting of income and expenses for business activity and tax under ZKPO in BP; | VAT 20/2004 item 12; VAT 14/2013 item 108 | |
| Conversion/closure of BP; | VAT 20/2004 item 13; VAT 1/2003 item 88.1 to 88.8 |
|
| Gr. 78 | Impairment of assets in BP (DMA, NDA, receivables, financial assets); Accounting for revaluations of assets; | VAT 20/2004 item 36;
|
| Gr. 50; 7500; and others (incl. settlement) |
Reporting of cash flows in BP; |
VAT 1/2003; VAT 20/2004 item 7; VAT 6/2008; VAT 7/2008; VAT 6/2011; VAT 16/2012; VAT 13/2013; |
| 5000; | Reporting of payments by first level administrator; | VAT 20/2004 item 52.2; |
| 7500; | Reporting of payments by a subordinate administrator; | VAT 20/2004 item 52.3; |
| 5013; | Power account with stocks; | VAT 20/2004 item 52.4; |
| Reporting of payments in SEBRA, reversal of turnovers; | VAT 20/2004 items 52-53; | |
| Gr. 531; Gr. 581; Gr. 582; | Reporting of provided assets, according to leasing contracts; | VAT 20/2004 item 17 |
| Gr. 64; Gr. 74; Gr. 769; Gr. 511; |
Acquisition of stakes and shares from BP, acquisition of an entire enterprise; | VAT 20/2004 vol. 22, 23, 27, 28, 31, 32, 36; |
| Gr. 604; 4211; | Staff costs; | VAT 20/2004 item 19; VAT 20/2004 item 2.10 (provided by the Ministry of Health) |
| 6047; 6048; |
Expenses for personnel provisions; | VAT 20/2004 item 19.7; |
| Gr. 605; Gr. 759; 4211; | Insurance contributions and taxes of Individuals;
Reporting of the GVRS fund; Reporting of the persons under Article 156 of the ZPF through the centralized payment scheme Reporting of the persons under Article 156 of the ZPF in the reporting of the SES of the NIH and the NHIF |
VAT 1/2003; VAT 20/2004, item 7.38, item 19; VAT 16/2012, item 13-15; VAT2/2005 VAT5/2020 Directive 91-00-21/2020; |
| Gr.64 Gr.74 Gr.76 | Income, expenses from/for donations, bequests; (SES reporting)
Reimbursement of amounts related to donations (donor programs); |
VAT 20/2004 item 20; VAT 14/2013 items 21-29; VAT 6 and 7/2008 (reporting of funds from the structural and cohesion fund) VAT 4/2010 items 33-35 VAT 14/2013 items 30-38; |
| Gr. 679; | Accumulation of provisions in BP; | VAT 20/2004 item 37; |
| Gr. 739;
7803; |
Foreign currency transactions, currency differences; | VAT 20/2004 item 21; VAT 20/2004 item 7.8, 7.9; |
| Gr. 511; Gr. 512;
|
Disclosure of related parties in BP Consolidated report for controlled commercial companies; Accounting for shares and shares in commercial companies; |
VAT 20/2004 item 24, 25; VAT 20/2004 item 25;
|
| Gr. 531; Gr. 513; Gr. 514; | Accounting of owned debt securities, receivables and obligations under commercial credits, etc.. financial instruments; | VAT 20/2004 item 32 |
| Gr. 70; Gr. 71; Gr. 72; Gr. 73; Gr. 74; Gr. 79; |
Revenue recognition in BP; | VAT 20/2004 item 18; |
| Spouse expenses; Income tax Gr. 496; Gr. 497; Gr. 498; | Accrual of income and expenses at the end of the accounting year; | VAT 20/2004 item 49; VAT 14/2013 amendments to the SBP (new group 497 Adjustment for obligations) VAT 14/2013 item 22.1-22.2; 23.1-23.2; |
| Gr.71 Gr.75 | Revenues collected by the NRA from claims of public claimants, subject to distribution between several budgets, accounts or funds or in favor of non-budgetary enterprises | VAT 9/2010 |
| Behind balance sheet reporting | ||
| 9200; Gr. 980 | Reporting of commitments; Additional instructions in relation to PPA contracts |
VAT 4/2010; VAT 14/2013 items 75-83; VAT 7/2020 |
| Author: Eleonora Bilbileva-RO, member of IDES See how all budget theory and methodology is included in the budget accounting model: https://www.ada-soft.bg/bg/mproducts/forbudget/budgetaccounting2 |
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