{"id":3114,"date":"2024-01-20T10:04:09","date_gmt":"2024-01-20T10:04:09","guid":{"rendered":"https:\/\/aat-bg.com\/uncategorized\/changes-to-the-local-taxes-and-fees-act-for-2024\/"},"modified":"2024-08-18T15:15:18","modified_gmt":"2024-08-18T15:15:18","slug":"changes-to-the-local-taxes-and-fees-act-for-2024","status":"publish","type":"post","link":"https:\/\/aat-bg.com\/en\/business-news\/changes-to-the-local-taxes-and-fees-act-for-2024\/","title":{"rendered":"Changes to the Local Taxes and Fees Act for 2024"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Changes in Law for Local Taxes for 2024 <\/h2>\n\n<div style=\"height:8px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>\u2022 <\/strong>The group of persons subject to patent tax now also includes legal entities that operate a restaurant, catering establishment or bar. The requirement for this type of establishment is that they have up to 3 stars, a turnover of less than BGN 100,000 and are not registered under the VAT Act. These persons are no longer subject to taxation under the Corporate Income Tax Act and the Income Tax Act, with the exception of withholding taxes under the Corporate Income Tax Act.<\/p>\n\n<p class=\"wp-block-paragraph\">\u2022 From March 1, 2024, individuals operating dining and entertainment establishments with categories of two, three, four, or five stars are required to provide payment options via POS (Point of Sale) terminals.<\/p>\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1520\" height=\"1140\" src=\"https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-11.png\" alt=\"\" class=\"wp-image-1422\" srcset=\"https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-11.png 1520w, https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-11-300x225.png 300w, https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-11-1024x768.png 1024w, https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-11-768x576.png 768w, https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-11-600x450.png 600w\" sizes=\"(max-width: 1520px) 100vw, 1520px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>The group of persons subject to patent tax now also includes legal entities that operate a restaurant, catering establishment or bar. The requirement for this type of establishment is<\/p>\n","protected":false},"author":1,"featured_media":2211,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[40,38],"tags":[],"class_list":["post-3114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-news","category-business-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changes to the Local Taxes and Fees Act for 2024 - All About Taxes - \u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430 \u043a\u0430\u043d\u0442\u043e\u0440\u0430<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aat-bg.com\/en\/business-news\/changes-to-the-local-taxes-and-fees-act-for-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes to the Local Taxes and Fees Act for 2024 - All About Taxes - \u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430 \u043a\u0430\u043d\u0442\u043e\u0440\u0430\" \/>\n<meta property=\"og:description\" content=\"The group of persons subject to patent tax now also includes legal entities that operate a restaurant, catering establishment or bar. The requirement for this type of establishment is\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aat-bg.com\/en\/business-news\/changes-to-the-local-taxes-and-fees-act-for-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"All About Taxes - \u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u043d\u0430 \u043a\u0430\u043d\u0442\u043e\u0440\u0430\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-20T10:04:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-18T15:15:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aat-bg.com\/wp-content\/uploads\/2021\/04\/Rectangle-46-3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"810\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"nrxevmvs\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nrxevmvs\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/\"},\"author\":{\"name\":\"nrxevmvs\",\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/#\\\/schema\\\/person\\\/e076d5c89cf503fe699086cbeabbb60a\"},\"headline\":\"Changes to the Local Taxes and Fees Act for 2024\",\"datePublished\":\"2024-01-20T10:04:09+00:00\",\"dateModified\":\"2024-08-18T15:15:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/\"},\"wordCount\":125,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/aat-bg.com\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Rectangle-46-3.png\",\"articleSection\":[\"Accounting news\",\"Business news\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/\",\"url\":\"https:\\\/\\\/aat-bg.com\\\/en\\\/business-news\\\/changes-to-the-local-taxes-and-fees-act-for-2024\\\/\",\"name\":\"Changes to the Local Taxes and Fees Act for 2024 - 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