Bulgaria Ski discussion board

I think new laws have recently come into play. My understanding is (and I'm not a lawyer) that to take paying guests you need to be categorised in the tourist classification. If you have a management scheme where your apartment is part of a complex, then their categorisation may suffice. If you are doing your own rentals then you need to pay 10% tax on all income (before deductions) and I think, need to have categorisation too.
We've just been through it all with our management company - before you can be categorised they check on municipal taxes so you need to be up to date with them. If you apply for categorisation after March 1st, you will need to have paid taxes in full for 2011. The categorsisation charge is 50 euro's for a 1 bed and 60 euro's for a 2 bed.

Of course if you don't charge anything for your private guests to use your apartment then this doesn't apply