DETACHEREN: belangrijk om weten

Indien een werkgever zijn werknemer uitstuurt naar een andere lidstaat om daar voor zijn rekening te
gaan werken, blijft de werknemer onderworpen aan de socialezekerheidswetgeving van het land waar hij
normaal werkt indien de volgende voorwaarden vervuld zijn:
- de voorziene duur van de tewerkstelling in het andere land is niet langer dan 24 maanden;
- de werkgever ontplooit economische activiteiten van betekenis in het uitsturende land. Let wel, het
louter voeren van administratie wordt niet beschouwd als een economische activiteit;
- er blijft een band van ondergeschiktheid bestaan tussen werknemer en werkgever gedurende de
ganse detacheringsduur;
- de werknemer was voorafgaand aan het moment van de detachering sociaal verzekerd in het
uitsturende land;
- de werknemer wordt niet gestuurd om een andere werknemer te vervangen.
Men kan ook een werknemer aanwerven om onmiddellijk te detacheren indien al de bovenvermelde
voorwaarden vervuld zijn en de werkgever gevestigd is in het land waar hij de werknemer aanwerft.
Voorafgaand aan de detachering wordt, door de werkgever of de werknemer aan de bevoegde instelling
in het uitsturende land, een detacheringsbewijs (A1-verklaring) aangevraagd. Voor België is de RSZ
de bevoegde instelling. De werkgever kan via GOTOT (https://www.socialsecurity.be/site_nl/employer/
applics/gotot/index.htm) de nodige documenten voor detacheringen van werknemers aanvragen.
Bijkomende inlichtingen kunt u krijgen bij de Directie Internationale Betrekkingen (tel. 02 509 34 97,
ContactRSZMigr@rsz.fgov.be Nederlands en 02 509 26 44 ContactONSSMigr@onss.fgov.be Frans).
Na afloop van de 24 maanden kan de werknemer normaliter niet meer onderworpen blijven aan
de wetgeving van het normale land van tewerkstelling. De Verordening staat evenwel toe dat de
bevoegde autoriteiten van de betrokken lidstaten, in het belang van de werknemer(s), bijkomende
afwijkingen toestaan. Voor België wordt het verzoek daartoe gericht aan de Directie Internationale
Betrekkingen van de RSZ, tel. 02 509 34 97, ContactRSZMigr@rsz.fgov.be, Nederlands en 02 509 26 44,
ContactONSSMigr@onss.fgov.be, Frans. Op deze manier kan de detacheringsduur principieel op 5 jaar
worden gebracht. Aanvragen hiertoe kunnen eveneens elektronisch gebeuren via GOTOT.

Registration of ltd in Bulgaria

• Preparation of all company documents
• Setting up the company capital business account
• Carrying out the registration of the company in the trade register agency
• Registration of the company in Tax office, Social security Institute

Fees: 650,-euro

John Crombe aan het werk

Nieuwe databank Dolsis zal helpen om sociale fraude te bestrijden

Met de nieuwe elektronische applicatie Dolsis krijgen overheidsinstellingen directe toegang tot de gegevens van de RSZ. De digitale kruising van hun eigen gegevens met die van de RSZ zal zorgen voor een betere preventie en detectie van fraude, voor meer efficiëntie en voor administratieve vereenvoudiging.

Detacheringsregels aangepast

Het K.B. van 23-04-2008 (B.S. 20-05-2008) wijzigt artikel 2, 14° van het K.B. van 09-06-1999 betreffende tewerkstelling van buitenlandse werknemers.
Volgens de oude regels kon een derdelander pas zonder arbeidskaart gedetacheerd worden naar België indien hij reeds zes maanden werkte voor een bedrijf in een ander EU-land. Dit is nu niet meer nodig. Een derdelander kan voortaan naar België gedetacheerd worden vanaf zijn eerste dag tewerkstelling bij een bedrijf in een ander EU-land.
Bovendien moest de gedetacheerde derdelander een verblijfsvergunning hebben in het uitsturende EU-land die minstens geldig was tot tot drie maanden na de detachering. Op die manier wou men er zeker van zijn dat de derdelander na de detachering kon terugkeren naar dat EU-land. Ook dit wordt versoepeld : de derdelander moet voortaan enkel gedurende de detachering zelf het recht hebben om te verblijven in het uitsturende EU-land. De verblijfsvergunnig in dat EU-land hoeft de detachering dus niet meer te overstijgen.Bron : VMC

Bedrijfsoprichting buitenland (Bulgarije)?

Extra diensten | Service-op-Maat

Uw vennootschap  in het buitenland is een kostbaar bezit.

Maar wie zorgt er voor uw administratie en goederen als u er niet bent?

Met  Belgian Bulgarian Partners bespaart u zichzelf tijd en kosten die komen kijken bij
het beheer van uw vennootschap.

Ons servicepakket bestaat uit het volgende:

Beheer :

	klantenbeheer en contactadres
	periodieke doorzending van post
	extra controle en opvolgen van debiteuren
	periodieke rapportage ondersteund met uitprints van de boekhouding
	inschakelen van derden voor juridische bijstand
	controle door derden van uw boekhouding
	regelen van variabele huurprijzen voor uw kantoorruimte
	bijhouden/onderhouden van uw boekhouding

Extra diensten :

	voorbereiden van uw verblijf
	afhalen/brengen van en naar diverse vliegvelden of stations
	Bed en breakfast in ons eigen businesscenter
	Plannen en organiseren van uw verblijf

Bankya (Bulgaria)

The small picturesque town of Bankya is a world-wide known health resort. It is situated in the beautiful green valley on the slopes of the Lyulin mountain, about 12-14 km from Sofia center, at an altitude of 630-640 m.

Bankya population is estimated at about 10,000 people.
Bankya has developed as an ecological reserve of Sofia.

What best characterizes the town are the good climate, the fresh and clean air, healing virtues of the mineral waters, the high standard sanatorium and resort accommodation, the highly skilled medical specialists, as well as the numerous patients that have recovered after cardiovascular disorders or insult.

Bankya is green and sunny. The climate in Bankya is temperate continental with gentle mountain breeze, rich in negative ions and phonoceds.

The average annual air temperature is 9.4 C (the average temperature for January being -2 C, and 19.6 C for July). The summer is fresh and cool; the autumn is mild and sunny, while the winter is temperately cold.

The mineral waters are colorless and warm, slightly mineralized and hypothermal, with temperatures of 36.5 – 37 C.

These climatic conditions and the natural mineral water springs are favorable both for a year-round treatment, and general prophylactics or strengthening of the human organism.

Bankya developed as resort for rehabilitation of cardio-vascular conditions with highly specialized functional diagnostics. It is good for treatment of cardio-vascular diseases, nervous system disturbances, metabolic disturbances.

Bankya provides a pure and healthy environment with an excellent infrastructure for living and for tourism, recreation and medical treatment, as well as numerous opportunities for leisure and entertainment.

There are two medical spa centers, hydrothermal pools and modern sanatoriums, mineral beach, tennis–complex, National hippodrome etc., as well as numerous historical places of interest, churches, cozy hotels and restaurants and very nice shops – all are making Bankya a wonderful place to live in or to visit.

Along with the recreational facilities, the town benefits from ecologically pure and healthy environment.

In the town there are hotels, restaurants, shops and everything else needed for comfortable and enjoyable living or just visiting.

Bankya is hosting many cultural events like:
- "The international Jazz fest Bankya"
- The international festival of the child song "Million miracles" – takes place each year since 2001. It takes three days and is usually between 16- 18 July in “Water world” complex. Children from Romania, Serbia, Montenegro, Macedonia, Georgia and other countries perform at the event.
- Each year the town hosts traditional celebration honoring the mineral water and long life “Goreshlyatsi”. The water is known that the quality of water is best during the hottest days of the year 15, 16 and 17th July. They are accepted as a town holiday.

IIn the region of Bankya there are also many eco tracks.

History
The first Bankya inhabitants are Thracian tribes from 2500 ago. During archeological excavation works around Verdikal Quarter, remains have been unearthed from Roman constructions, walls, sewerage, bronze bracelets of the IV-V c. BC. A Turkish tax register from XV century keeps written documents for the existence of Bankya as a village.

In 1969 Bankya is declared a town, and in 1979 it is differentiated as a district of Sofia.
1.Invest in Bankya

Bankya is recently turning into part of the capital Sofia. Being very close to the city, just 12-14 km from the ideal centre, more and more people are looking forward to moving and living permanently in Bankya and not only politicians and wealthy people, like it used to be.

The population in Bulgaria has been living mainly in the urban areas of the country, to be close to their work places. As result the rural areas of Bulgaria are populated mostly by older pensioners. Things are quickly changing now: the young and mid-age professionals with families are moving in areas near the cities and towns, where they can enjoy the beauty of the nature, providing healthy living conditions for their families, lots of forests and green areas, places where they can enjoy the gardens and the tranquility of nature, safe for children to play, etc. In general many people in Sofia are now fed up of living in the busy, noisy and crowded city and many of them are looking to move out. This process is already started, but it is expected it to boom in the next 3 - 5 years, as the incomes of these families are increasing.



There are many reasons why this small and picturesque town will attract the new settlers from the city and become a very desirable place to live in :
- Bankya is only 12-14 km from the centre of Sofia.
- The climate here is exceptionally healthy and mild.
- Bankya has good infrastructures.
- Beautiful nature
- Bankya is easily and quickly reachable by car, train, public bus or taxi (only 20 minutes driving from the centre of Sofia)
- Bankya is very well provided with local amenities, shops, entertainments, beautiful parks, resort infrastructure.

More and more new modern properties appear in Bankya every month. This is already attracting more newcomers.

2. Politic

Bankya is a place within the last 40 years living and working a number of politicians in Bulgaria. The fact that Todor Zhivkov in Bankya built presidential residence and lived in the last decade of his reign is further evidence of the natural qualities of the city.

The current Prime Minister Boiko Borisov- born in Bankya.

3. Economy

Mineral Bath city relies mainly on tourism and balneotherapy. On the outskirts there is a factory for mineral water and other beverage companies. The city also has several hotels.

And last but not least all Bulgarians drink Mineral Water Bankya

http://www.bankia.bg/

Buying a house in Bulgaria?

CHECKLIST house buying

Classified as monument or village point of view?

Free lease, easement, the right of other people to use some parts of the building or of the land for storage or the right of other people to have the first option to buy (vineyard)

Moisture or mold (inside or outside?)

Crevasses or cracks (walls inside or outside?)

Rising damp

State of masonry and stucco

Roof:

waterproof  – state of the tiles

isolation

woodworm

goten – afvoerbuizen

state of windows and doors + glazing

what kind of heating is possible?

State of the fireplace (s) and chimney (s)

water pipes

possibility of hot water for kitchen and bathroom

toilets: drainage and septic tank

Electricity: is there potential to make the junction box  and distribution lines heavy enough for kitchen appliances? (refrigerator – oven – washing machine – dryer)

floors and what is possible? (especially on the First floor)

Notes on trade with excise goods (Bulgaria)

Notes on trade with excise goods

Generals

Present document content is limited to what was specified from the client as need for information about trading with diesel, alcohol and cigarettes. Details of all regulatory requirements are not listed here, as the specific intentions of the client are not clear. If necessary, this document may be extended or detailed.

Trade in fuels, alcohol and tobacco is associated with obligations to pay excise. Obligation to pay excise duty arises for persons who are: licensed warehouse keepers; registered persons under LETW (Law on Excise and Tax Warehouses), recipients in the country of excise goods released for consumption in another Member State (with certain exceptions) and other persons specified in the law.

Excise duty is levied on the following types of goods, imported or produced in the country:

Alcohol and alcoholic beverages;

Tobacco products;

Energy products(oils) and electricity;

Cars.

Tax Warehouse is a place where excise goods are produced, stored, received and shipped by licensed warehousekeeper under regime of postponed payment of excise tax, in accordance with the provisions of LETW;

Postponed Payment of Excise Tax is a set of rules applicable to the production, storage and movement of goods while payment of excise duty is delayed. The introduction of excise goods under postponed payment of excise  is related to obligations for companies who bring in excise goods to charge excise and pay the tax to the state budget. For the purpose of doing so the companies should be registered dealers; in some cases unregistered companies, defined by law, could also to receive excise goods in postponed payment of excise.

By completing the registration - voluntary or compulsory, or authorization of "unregistered" dealer, the companies have the opportunity to receive excise goods under postponed payment of excise, dispatched by a licensed warehousekeeper from another Member State.

Licensed Warehousekeeper is a dealer within the meaning of the Bulgarian Commerce Law who has received license to produce, store, ship and receive excise goods under postponed payment of excise.

Registered dealer means company that is not a licensed warehousekeeper but under certain conditions is entitled to receive excise goods from another Member State under postponed payment of excise. A registered dealer can only receive but can not store or dispatch excise goods under postponed payment of excise.

Unregistered dealer means company that is not a licensed warehousekeeper, but under certain conditions is entitled to receive a specified quantity of excise goods from another Member State under postponed payment of excise. Unregistered trader can only receive but can not store or dispatch excise goods under postponed payment of excise.

Storage of excise goods

Storage of excise goods is possible only in tax warehouse that is licensed for storage or for storage and production. If the warehouse is licensed only for storage, it can’t be used for production. For certain operations that are directly related to preparation for sale or trade of excise goods it is permitted to be carried out; these operations are legally listed.

In the warehouse can be stored only excise goods, which are:

a) produced in the same warehouse;

b) released for free circulation while put under postponed payment of excise;

c) transported under postponed payment of excise from another licensed warehouse in BG or from a tax warehouse in another Member State;

d) excise goods that were released for consumption on the territory of another Member State, introduced on BG territory.

Except for certain goods, storage is allowed only in favor of certain persons:

Licensed Warehousekeeper or

VAT registered Depositor.

Also neftoprodukt pipelines from place of production or rail stations or ports to licensed warehouse, or from the warehouse to rail stations or ports for lading, are separate tax warehouses and need licensing.

Reporting and documentation

В warehouse keepers keep records and accounts in accordance with the Accounting Act, LETW, VAT and PPLETW. Records are kept for each warehouse separately and simultaneously, by types of activities and types of excise goods.

Accountability must be available at the premises of the tax warehouse.

Stock Record Register

Licensed warehousekeepers must keep Stock Record Register, as of the day of licensing.

Movement of Excise Goods

Movement of excise goods has its importance and is regarded as legally significant fact when it’s allowed without effective payment of due excise. Generally there are three regimes of movement:

• Movement of goods under postponed payment of excise;
• Movement of excise goods released for consumption in the country;
• Movement of excise goods released for consumption in another Member State.

Movement of goods under postponed payment of excise

Under this regime payment of excise is temporarily postponed while goods are produced, introduction or import on BG territory. Only licensed warehousekeepers have the right to apply this regime.

Movement under postponed payment means:

1. Transportation of excise goods from a warehouse in the country to another warehouse in the country, or to another tax warehouse in another Member State, or to registered or unregistered dealer in another Member State, or to especially listed persons by law;

2. Transportation of excise goods from a warehouse in the country to a customs office, or to third territories in cases of export;

3. Transportation of excise goods released for free circulation and at the same time placed under postponed payment of excise to a warehouse in the country (this will be the case of transportation of imported goods from customs office to the licensed warehouse);

4. Transportation of excise goods from a warehouse in another Member State to a warehouse in the country, to registered or unregistered dealers in the country, or to special persons referred to in paragraph 1.

This regime of requires that the excise goods are accompanied by special administrative document (PAM), issued in 5 copies. There are many legally defined details about this document and its additional enclosures. These details shall be viewed if necessary in addition. Same is valid for the other two regimes of movement of excise goods – special administrative document that must travel with goods everywhere and presented before customs authorities.

Licensed Warehousekeeper

License for management of tax warehouse is issued by the Director of Customs Agency. We shall present here only shortly the document needed and the procedure.

1. In the case of manufacturing of excise goods the applicant must be a dealer under the Commerce Act or legislation of another Member State or country - party to the European Economic Area, as well as a legal entity established on the basis of a statute

In the applicant is not a manufacturer, its legal form must be capital stock company with registered and fully paid-up capital non less than 500 thousand BGN.

2. The trader must not be in bankruptcy or liquidation.

3. Persons who represent the trader must not:

-      Have been convicted;

-      Have been members of managing or controlling body or general partners in the company terminated due to bankruptcy if creditors were not satisfied.

4. The applicant must not have due customs duties and taxes.

5. The applicant must have at its disposal owned or leased premises for the manufacture and storage of excise goods.
Premises for the storage of excise goods must meet the following requirements:

- It should be separate and not directly related to premises outside the tax warehouse;

- Must have reliable physical protection and security systems;

- Have a locking door;

- Be properly identified by indicating the type of the activities in the warehouse and

- To meet specific legal requirements for their operation and the rules and regulations for fire safety.

6. The applicant must use automated reporting systems that allow real-time control of raw materials, produced or stored excise goods as well as to ensure that the person is able to meet the requirements for the regime. With changes in LETW, effective December 1, 2009 is provided as an additional condition that the dealer at its own account must provide Internet access for customs authorities to the full functionality of these systems for checks at any time.

To ensure payment of the excise the warehousekeeper is required to provide security to customs authorities and the amount should be determined so that at any moment to cover the full amount of excise that has arisen or may arise during the implementation of postponed payment regime. The security may be provided with a cash deposit or bank guarantee under the Customs Act and its implementing regulations, each warehouse must grant only one collateral.

Details on the procedure will be given if necessary for the client. License should be issued in one month as of the day of submission of all documentation. It is possible procedure to take 45 days. It is necessary to note that the documents accompanying the application for license are numerous and extensive, so that only supply them takes time, which largely depends on the client.

Registered trader

There are two types of registration under LETW – mandatory and voluntary. Mandatory registered are few groups of persons that fall outside our clients declared interest.

Right of voluntary registration under LETW have a dealer that is capital stock company with registered and fully paid-up capital of not less than 500 thousand BGN.

The procedure for registration is similar to the above described procedure for the licensed warehouse keeper. The registration certificate is awarded to the person after the presentation of collateral which at all times to cover the full amount of excise for goods received, which has arisen or could arise.

Non-registered dealers

It is not always necessary for the dealers to be registered under LETW to have the right to receive excise goods under postponed payment of excise by a warehousekeeper from another Member State. For purposes of this document we shall only say that this rule is applicable only for respective specific amount of excise goods on a concrete delivery, regardless of the size of delivery. Accordingly, for each specific delivery is issued separately authorization to receive excise goods under postponed payment of excise.