From 1 January 2011 owners of housing should be checked monthly draw tenants a receipt showing the full amount of rent. The fine for undistinguished receipt varies from 50 to 250 euros. The upper limit of the tax - the average cost of monthly rent in Sofia. In other cities, rents are much lower reporter wrote.
Related article: Buying land in Belarus is not popularForms will be available in any bookstore, they should contain the details necessary for payment. Recall that in Bulgaria the income from the rent subject to 10% tax.
The new law is intended to "whitewash" the incomes of citizens who rent housing. In most cases, private renters are not interested in publicizing their costs, which allows property owners to move away from paying taxes.
National Revenue Agency is once again trying to spark a struggle between tenants and landlords. In the autumn of last year the tax office of the Republic called on tenants to report owners who do not declare their income.
The reason for the dispute may be disagreement about the amount of rent and housing status, as well as the master of bad mortgage. Now, armed with a contract of employment or receipt of payment of utility bills, the tenant could threaten the landlord with a fine solid or to report dishonest taxpayer to the appropriate authorities, since he certainly did not declare the income.
According to official statistics, in 2009, the total profit owners of rental space in Bulgaria amounted to 244 million euros.