Bulgaria's National Revenue Agency (NRA) has published a notice regarding the taxation of income derived by individuals through e-commerce. This includes that when individuals sell goods for personal use that were not purchased for resale, the income is not subject to tax and does not need to be declared. However, when goods are sold regularly that are obviously not acquired for personal use, but for the purpose of trade and profit, the income is subject to tax, which the individual must determine and declare in the annual tax return for the respective year. Further, it is noted that the NRA...