Incomes that do not have to be indicated by employers in the reference under Art. 73, Para. 6 of the Income Tax Act for 2022.

Regardless of the form of payment (in cash or in kind), the reference does not indicate data on incomes that are exempt from taxation on the basis of Art. 24, para. 2, item 1, b. “a” – “e”, item 2, item 3, item 4, item 5, item 6, item 7, item 10, item 12 and item 13 and art. 24, para. 4 of the VAT and these are:

Art. 24, para. 2, item 1, b. “a” – “e”

• the value of:

a) free food and/or supplements to it, provided in kind under Art. 285 of the Labor Code;
b) free protective food and antidotes provided in kind under other laws;
c) the free food provided in kind to: ship crew members – for the days in operation, fishermen – for the days of catch, and to divers – and for the days when going under water, to the staff on duty performing 12-hour shifts in the medical facilities facilities, operating teams, emergency medical teams and blood collection teams;
d) food and refreshments for employees of the Ministry of the Interior according to Art. 181, para. 3 of the Law on the Ministry of the Interior, the free food provided to military personnel and civilian employees pursuant to Art. 224, para. 1, item 3 and art. 286, para. 1, item 1 of the Law on the Defense and Armed Forces of the Republic of Bulgaria, art. 67 of the Law on the National Security Service and the employees according to Art. 74, para. 2, item 1 of the Law on State Agency “National Security”;
e) installments paid on the basis of the Law on Civil Aviation, the Law on Execution of Punishments and Detention, the Law on the State Agency “National Security”, the Law on the Defense and Armed Forces of the Republic of Bulgaria, the Law on the National Security Service and of the amounts under Art. 181, para. 1 of the Law on the Ministry of the Interior;

Art. 24, para. 2, item 2

• the value of special work clothing and personal protective equipment, which are provided in kind under the conditions and according to the order provided for in a regulatory act;

Art. 24, para. 2, item 3

• the value of work, uniform and representative clothing, provided under the conditions and according to the order provided for in a regulatory act;

Art. 24, para. 2, item 4

• tangible property and equipment provided on the basis of the Law on the Ministry of Internal Affairs, the Law on Defense and the Armed Forces of the Republic of Bulgaria, the Law on the National Security Service and the Law on the State Agency “National Security”;

Art. 24, para. 2, item 5

• the value of:

a) travel and lodging money, documented in accordance with the current legislation;
b) the daily travel allowance, but not more than twice the amount specified in a regulatory act;

Art. 24, para. 2, item 6

• the additional costs of food, which are paid instead of travel allowances to employees in road transport and railway transport, in restaurant cars, in mobile postal services, in mobile security and in other similar activities where official work is performed during on a trip to another populated place or object – up to twice the amount of the minimum amounts of additional costs defined in a normative act;

Art. 24, para. 2, item 7

• the compensation amounts under Art. 226c, para. 1 and Art. 298a of the Law on Defense and Armed Forces of the Republic of Bulgaria, under Art. 186 of the Law on the Ministry of Internal Affairs and under Art. 81 of the Law on State Agency “National Security”;

Art. 24, para. 2, item 10

• the one-time benefits for treatment provided by the employer at the expense of social costs – up to the value of the treatment;

Art. 24, para. 2, item 12

• the social costs made by the employer up to BGN 60 per month for each insured person for contributions/premiums for additional voluntary insurance, voluntary health insurance and/or life insurance, reported by the enterprises and sales representatives, regardless of whether they carry out economic activity;

Art. 24, para. 2, item 13

• the costs incurred by the employer for insurances defined as mandatory by legal act;

Art. 24, para. 4

• Income in kind, taxed in accordance with Art. 204, para. 1, item 4 of the Law on Corporate Income Taxation, are not included in the taxable income under para. 1.

Income in kind, taxed in accordance with Art. 204, para. 1, item 4 of the Law on Corporate Income Taxation are expenses in kind related to own, rented and/or provided for use assets, provided for personal use and/or related to the use of personnel, by workers, employees and persons employed under management and control contracts (employees), as well as by persons exercising personal labor within the meaning of § 1, item 26, letter “i” of the additional provisions of the Act on personal income taxes.

Rumyana Stancheva – TP consultant of Intelsoft company
Intelsoft is the owner of TP product Teres
https://www.ada-soft.bg/bg/mproducts/tproducts/trzandls/69-teres