Legal Terms/Licenses Suspension
All terms under pending legal proceedings at the court or arbitration
Any legal prescription terms on termination of rights or assuming of liabilities to private parties
Tax legal prescription terms on establishing taxes and social security payments (no new tax collection proceedings)
Compliance terms in administrative procedures set by administrative bodies to private parties
Terms of validity of any expiring license or permit shall be extended by 1 month upon state of emergency termination
Business/Contract Related
No freezing/seizure of personal bank accounts, pensions and salary payments, movable and immovable personal assets
Private parties shall not be liable for payment of interest and/or contractual penalties for delayed payments for the time of the state of emergency.
The aggrieved party shall not be entitled to terminate a private contract based on failure of the other party to pay.
Notary Deed transactions (real estates, enterprise, pledges, vehicles) and Notary Certifications (PoA/Declarations) are limited to absolute urgent
Tax Terms and Financial Filings
Corporate Tax declaration and payment extended by 30.06.2020
Personal Tax declaration and payment extended till 30.06.2020
Corporate Annual Financial Statements filing extended till 30.09.2020
No Business Activity Declarations filing extended till 30.06.2020
Labor and Employment
Remote work or home office shall not require consent of respective employees
Suspension of operations (full or in part) or suspension of work for specific employees, at discretion of the employer
Imposing of use of up to 1⁄2 of employees paid annual leave, at the discretion of the employer
Reimbursement by the State’s budget of 60% of the social security income (as of Jan. 2020) paid to the employees for up to 3 months. Criterion TBD.
Social Security
Suspension of all regulatory terms for insured person on execution of various social security payments
All documents and claims related to social security payments shall be filed via electronic signature, licensed courier, or personal identification code
Lack of ruling by the National Social Security Institute shall not be deemed silent refusal and shall not enable appeal
IDs & Residence Permits
Extension by 6 months of the validity of ID card and Driving Licenses, expiring between 13.03.-31.10.2020
Extension by 6 months of the validity of Bulgarian IDs for permanent, long- term and continuing residence of foreigners, expiring between 13.03.- 31.10.2020
