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Choć w powszechnej opinii Bułgaria kojarzona jest przede wszystkim z szybko rozwijającymi się kurortami takimi jak Słoneczny Brzeg i Złote Piaski, to mało kto zdaje sobie jednak sprawę z potencjału gospodarczego tego niewielkiego (7,6 mln mieszańców) kraju, który ostatnio bardzo zyskuje na popularności wśród polskich przedsiębiorców ze względu na korzystne przepisy podatkowe oraz możliwość optymalizacji podatkowej.
Zachęcając do prowadzenia działalności na terytorium Bułgarii rząd w swojej polityce koncentruje się na wprowadzaniu korzystnych rozwiązań gospodarczych dla inwestorów zagranicznych, oferując przedsiębiorcom szereg udogodnień, wśród których należy wymienić:

  1. Korzystny system podatkowy. Na uwagę zasługuje najniższa w Unii Europejskiej stawka podatku od dochodów osób prawnych oraz osób fizycznych w wysokości 10%, stawka 0% podatku od dywidendy dla Spółek zarejestrowanych w jednym z państw Unii Europejskiej oraz 5% dla Spółek zarejestrowanych w państwach niebędących członkami Unii Europejskiej oraz dla osób fizycznych. Podstawowa stawka VAT w wynosi 20 %, natomiast stawka 0% dotyczy eksportu oraz specyficznych dostaw towarów. Z opodatkowania VAT wyłączono: usługi finansowe, edukacyjne, ubezpieczeniowe, zdrowotne, dzierżawę budynków na cele mieszkalne oraz sprzedaż starych budynków. Co więcej, Bułgaria jest stroną ok. 70 umów o unikaniu podwójnego podatkowania, w tym również z Polską, Stanami Zjednoczonymi oraz Wielką Brytanią.
  2. Koszty zatrudnienia, usług, a także składki na ubezpieczenia społeczne są najniższe w Unii Europejskiej, pomimo tego, że pracownicy są dobrze wykwalifikowani, a język angielski jest powszechnie używany.
  3. Bułgaria może pochwalić się także szybkimi i łatwymi procedurami rejestracji Spółek, a przepisy w tym zakresie (np. niemalże brak kapitału zakładowego) są dużo mniej restrykcyjne niż te w państwach Zachodniej Europy. Konkurencyjne są także koszty prowadzenia działalności, w szczególności w zakresie czynszu oraz kosztów eksploatacyjnych, np. koszt energii elektrycznej dla odbiorców przemysłowych wynosi 70% średniej europejskiej.
  4. Bułgaria oferuje także stabilny i bezpieczny system bankowy, a większość europejskich banków ma swoje oddziały na jej terytorium.

Prowadzenie działalności w Bułgarii jest korzystne również ze względu na atrakcyjną lokalizację tego kraju. Położona między Europą i Azją oraz w centrum Półwyspu Bałkańskiego, Bułgaria znajduje się w centrum paneuropejskich korytarzy transportowych, które przecinają kraj i spotykają się w Sofii.
Inwestor rozpoczynający działalność w Bułgarii ma do wyboru różne formy działalności. Najczęściej wybieranymi są odpowiedniki polskich spółek z ograniczoną odpowiedzialnością oraz spółek akcyjnych, ale także oddział i przedstawicielstwo.

  1. Dla spółki odpowiadającej polskiej spółce z ograniczoną odpowiedzialnością minimalny kapitał zakładowy wynosi jedynie dwie lewy, czyli około 1 Euro. Spółka musi posiadać co najmniej jednego udziałowca: osobę fizyczną lub prawną oraz co najmniej jednego dyrektora (obywatela Bułgarii bądź obcokrajowca), którzy ujawniani są w rejestrze.
  2. Spółka akcyjna powinna posiadać co najmniej jednego przewodniczącego, trzech członków zarządu i jednego akcjonariusza, którzy nie muszą posiadać obywatelstwa bułgarskiego. Minimalny kapitał zakładowy dla spółki akcyjnej wynosi 50.000 lew (około € 25.000), z czego co najmniej 25% lub 6.000 Euro musi zostać wpłacone w momencie zakładania spółki.

W konsekwencji bardzo niskich stawek podatkowych oraz dodatkowych udogodnień dla inwestorów jakie oferuje Bułgaria,  stanowi ona realną alternatywę dla państw Europy Zachodniej, której niejednokrotnie posiadają dużo bardziej restrykcyjne przepisy w zakresie rejestracji spółek. Kuszą również niskie ceny tutejszy nieruchomości, w tym apartamentów na wynajem, jak i inwestycje w lokalne winnice.
W świetle planowanych w Polsce zmian prawa podatkowego kraj ten wydaj się tym bardziej atrakcyjny, że system prawny niewiele różni się od polskiego. Dzięki temu oraz stosunkowo niewielkiej odległości z Polski możliwe jest bezproblemowe oraz uzasadnione rynkowo przeniesienie faktycznego biznesu na teren tego kraju bez naruszania klauzuli o unikaniu opodatkowania.
Aplikant radcowski Patrycja Jurczok,
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