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A tax audit or assessment

You have received an audit order or an assessment of liabilities. What you do in the first days weighs more than anything you say at the end.

Updated 30 August 2026 Jurisdiction: Bulgaria

Why the start matters more than the end

An audit does not end with the assessment. It runs through stages in which evidence is gathered and an opportunity to object is given.

People often stay silent during the audit and think of a lawyer only when the assessment arrives. By then the factual picture has been established, and it is harder to change.

If you have received an audit order, that is the moment, not two months later.

The objection before the assessment

Before an assessment is issued, a report is normally drawn up and a period given for objections.

That period is your real opportunity to add documents and explanations before anything is fixed. Missing it is not fatal, but it makes everything afterwards harder.

The route for appealing

An assessment is appealed first through the administrative route, before the superior authority, and only then through the courts.

The administrative stage here is not optional. Skipping it closes the judicial route. That is a technical detail that decides outcomes.

The deadlines are short and run from service.

Provisional enforcement

An appeal does not always suspend collection by itself. Sometimes suspension has to be requested separately, against security.

If you have accounts or assets that could be frozen, that is assessed at once, not once the freeze is in place.

If you are a foreign national or the company has a foreign owner

The most common case I see is a company registered to hold a property that has filed nothing for years. The liabilities are mostly penalties for non-filing rather than actual tax. See company liquidation.

Correspondence and the appeal run through a power of attorney. You do not need to come.

What I will need

The audit order, the report and the assessment if already issued, with the dates of service. The accounting records for the period. Everything already submitted to the authority. The correspondence.

This page provides general information and does not constitute legal advice on any specific case. Rights and deadlines depend on the facts and the applicable law.