EmGroup Accounting



General terms


1.1. E and M Accounting Group LTD is the owner of https://www.emgroup.bg/.

1.2. E and M Accounting Group LTD, UIC 206399775 with registered office and address of management: Sofia, 21 Lavele Str., 1st floor, apt. 2.

1.3. The website https://www.emgroup.bg/ and the information and services offered through it operate under the rules described below. The use of https://www.emgroup.bg/ implies the unconditional acceptance of all listed conditions and rules. If the Visitor does not agree with one or more of the rules for use of https://www.emgroup.bg/, he has the right to refrain from using it, otherwise it is automatically assumed that he accepts all the conditions.


2.1. https://www.emgroup.bg/ contains the most modern and established security applications and technologies, which relate to the personal information of the Visitor.


3.1. E AND M ACCOUNTING GROUP LTD does not guarantee the constant functioning of https://www.emgroup.bg/.

3.2. E AND M ACCOUNTING GROUP LTD reserves the right to suspend access to certain material or the entire site for an unlimited period of time, planned or incidental, without liability for any damages to the Visitor due to the suspension.

3.3. E AND M ACCOUNTING GROUP LTD reserves the right to redirect the Visitor to other pages on the Internet, which are controlled by E AND M ACCOUNTING GROUP EOOD. In this case, the General Terms and Conditions set out in these pages will apply to the Visitor.

3.4. E AND M ACCOUNTING GROUP LTD reserves the right to redirect the Visitor to other pages on the Internet, which are owned and controlled by third parties. E AND M ACCOUNTING GROUP LTD has no control over the content of these pages, therefore it does not bear any responsibility for the timeliness, accuracy, precision of the information contained in these sites.


4.1. E AND M ACCOUNTING GROUP LTD undertakes earnestly and in a timely manner, according to its plan and schedule for publication, to provide general information about the Visitor, which aims to inform and show the legal framework in a general and abstract way. E AND M ACCOUNTING GROUP LTD is not committed to the completeness and comprehensiveness of the information presented at https://www.emgroup.bg/.

4.2. The information available at https://www.emgroup.bg/ should in no way be construed as legal advice / consultation. Any actions of the Visitor related to the protection of his rights and legitimate interests should be made after proper consultation with a specialist – lawyer.

4.3. The information provided at https://www.emgroup.bg/ is general and abstract, its proper application in practice depends on the correct legal classification of the facts and taking into consideration many facts from the specific life situation, which can not be described on https : //www.emgroup.bg/. This is the reason why E AND M ACCOUNTING GROUP LTD does not bear any responsibility in case the Visitor trusts the information provided on https://www.emgroup.bg/ and applies it in a different, more complex situation or situation with specifics, as a result of which the Visitor is harmed.

4.4. By sending materials to any of the servers of E AND M ACCOUNTING GROUP LTD by e-mail or via https://www.emgroup.bg/, including, but not limited to, the Visitor accepts that:

4.5. The materials and information in them do not contain anything that contradicts the applicable law or is in any way inappropriate for publication.

4.6. He must use all appropriate means to detect and remove viruses, as well as any harmful or destructive similar elements and programs, before sending the materials and information to / with them.

4.7. Has the materials and information in / with them or has unlimited rights to provide them -E AND M ACCOUNTING GROUP LTD. may publish them free of charge and / or use them or the ideas revealed in them in their products and services, without bearing for this financial or any other liability.


5.1. E AND M ACCOUNTING GROUP LTD follows the rules of this document and the principles for storage of personal data under the applicable law and the Personal Data Protection Act of the Republic of Bulgaria. E AND M ACCOUNTING GROUP LTD, always working within the law, reserves the right to change the rules for personal data protection after notifying the Visitor at https://www.emgroup.bg/, through the current conditions of its use.

5.2. E AND M ACCOUNTING GROUP LTD, through https://www.emgroup.bg/, collects personal data only in connection with its activities, strictly in accordance with applicable law and the Personal Data Protection Act of the Republic of Bulgaria and according to its registration as personal data administrator.


6.1. https://www.emgroup.bg/ uses cookies – small text files that are saved by the website through the Internet server of the computer or the user’s mobile device, which relate to the collection of statistics regarding visits to the website and are not related to the personal data of the Visitor. The user has the opportunity to turn off the reception of cookies through his web browser – in this case we do not guarantee the proper functioning of some of the services provided. https://www.emgroup.bg/ does not provide the collected statistical information to third parties. By using www.emgroup.bg, you agree to the use of cookies.


7.1. The information provided on https://www.emgroup.bg/ is general and abstract. Its topicality is monitored by the team of E AND M ACCOUNTING GROUP LTD, but there may be omissions regarding partial or even complete changes in the legal laws. In case of discrepancies between the information provided on the site and the legislation in the Republic of Bulgaria or the European Union, the Visitor has the opportunity to contact the team of E AND M ACCOUNTING GROUP LTD and indicate the discrepancy. ANDM ACCOUNTING GROUP LTD reserves the right to check the submitted report and, if necessary, to take action within a reasonable time to eliminate it.


8.1. ANDM ACCOUNTING GROUP LTD reserves the right to change or renew the terms and conditions of the website, and undertakes to notify the Visitor thereof. The General Terms and Conditions, published at https://www.emgroup.bg/, are considered up-to-date. 

9. COPYRIGHT ON THE INFORMATION OF https://www.emgroup.bg/

9.1. All information on https://www.emgroup.bg/ is the intellectual property of E&M Accounting Group LTD. Its use, without the permission of E AND M ACCOUNTING GROUP LTD, is strictly prohibited and is a violation of copyright and related rights.


10.1.E AND M ACCOUNTING GROUP LTD does not disclose, sell, exchange or in any other way provide to third parties the information that https://www.emgroup.bg/ collects during the visits of the Visitor. Exceptions to this obligation are permissible only if the applicable law requires it and / or to protect https://www.emgroup.bg/ and the Visitor from criminal / illegal actions that may endanger the security of the above, but always in compliance with the current legislation.


11.1. By using https://www.emgroup.bg/ and the content on it, the Visitor expresses his unconditional consent to these General Terms and Conditions against which he receives the right to use free https://www.emgroup.bg/ for personal and non-commercial purposes.

Latest news

vat registration of foreign companies
VAT registration and OSS mode
VAT registration of foreign companies in bulgaria and OSS mode Changes after 01.07.2021 After 01.07.2021, the European Union made a serious reform of the VAT rules. The changes will affect all those who sell goods and services in the European Union to non-taxable persons. All individuals, as well as companies that are not registered for […] See more
tax legislation
What are the changes in the Tax Legislation as of 18.02.2022 Published in the State Gazette
Tax legislation – VAT For special types of baby food, a reduced VAT rate of 9 % shall apply. The reduction shall also apply to foods with specialized milk formulae and dietary foods which are for special medical purposes for infants under CN codes 2106 90 92 and 2106 90 98 under tax legislation. N.B. […] See more
KPMG tax
Summary of the published tax changes in CITA in force from March 2022
Tax treatment of leaseback sales contracts classified as operating in cases where the international accounting standards (IAS) Changes relating to the transposition into national law of rules against European Union tax avoidance practices Tax rate of tax on expenditure Changes related to the tax treatment of food vouchers In this edition of Tax News we […] See more