Commercial Contracts

One of the constant challenges in commercial life is balancing the flexibility to take advantage of new business opportunities with the desire for reliable and robust…

Corporate, Mergers & Acquisitions

A flexible corporate structure is essential for regularly changing environments and business ambitions. Tascheva & Partner understands that so far as business…

Real Estate & Construction

Tascheva & Partner has been active in real estate and construction since the start of the privatization of state-owned properties and the opening of the Bulgarian…


We provide expert assistance to clients investing in energy projects in Bulgaria. We have a strong and proven track record advising on renewable energy projects. Our services…


The insurance market is growing rapidly in Bulgaria and Tascheva & Partner is well equipped to offer top-level related legal services to its international and local…

Amendments of the VAT Act in connection with the implementation  of the EU distance sales rules

Amendments of the VAT Act in connection with the implementation of the EU distance sales rules

Amendments of the VAT Act were introduced by State Gazette, issue 104 of 2020, for the purpose of implementing the EU rules concerning the distance sales of goods and services, introduced for the EU-member states by Council Directive (EU) 2017/ 2455 and Council Directive (EU) 2019/ 1995 which are part of the VAT e-commerce package. The changes comprise the following: i) MOSS becomes OSS The Mini One Stop Shop regime (MOSS) was extended to One stop Shop (OSS). This change leads to implementation of taxation of all services supplies by one taxable person to non-taxable persons, established in other EU-member Continue Reading

On the conditions in the Bulgarian Law of Obligations

On the conditions in the Bulgarian Law of Obligations

Can a resolutory condition which constitutes action or inaction of the parties to a contract be agreed? Under Article 9 of the Obligations and Contracts Act: “The parties can freely determine the content of their contract as long as it does not contravene mandatory provisions of law and morality”. It is therefore possible that parties agree to conclude a contract under a resolutory condition which may represent action or inaction of the parties insofar as there is no mandatory provision of law to the contrary. The risk of contravening morality when concluding conditional contracts, regardless whether it is about a Continue Reading



I. Acts and regulations for their application Bill amending and supplementing the Anti-Money Laundering Measures Act In SG Nr. 7 of 2021 was published the Law for amendment and supplement of the Law for the measures against washing of guards. In Art. 4 item 19 was repealed, thus the wholesalers dropped out of the obligated subjects under the AMLM Act. II. Draft bills and discussions Draft bill for supplementation of the Corporate Income Tax Act The draft bill supplementing the Act on Measures and Actions during the State of Emergency, announced by a decision of the National Assembly of March Continue Reading



On 25.11.2020 Order Nr. RD-01-677/ 25.11.2020 was issued to the Minister of Health. The order introduces the following anti-epidemic measures: • Attended classes (including internships, internships, outsourced classes, exams, dual system of education) in schools and personal development support centers are suspended. • The holding of group extracurricular activities and activities, activities of interest, activities and others, organized in school and extracurricular environment for all age groups, is suspended. • Attendance in higher education is suspended. Only the state exams for acquiring a specialty in the healthcare system are allowed. • The present group classes in language centers, educational centers Continue Reading



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