{"id":11277,"date":"2026-10-29T13:59:31","date_gmt":"2026-10-29T11:59:31","guid":{"rendered":"https:\/\/www.sars.gov.bg\/?p=11277"},"modified":"2026-10-29T13:59:31","modified_gmt":"2026-10-29T11:59:31","slug":"%d0%b4%d0%be%d0%ba%d0%bb%d0%b0%d0%b4-%d0%b7%d0%b0-%d1%81%d1%8a%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%b8%d0%b5%d1%82%d0%be-%d0%bd%d0%b0-%d0%b1%d0%b5%d0%b7%d0%be%d0%bf%d0%b0%d1%81%d0%bd%d0%be%d1%81%d1%82-5","status":"publish","type":"post","link":"https:\/\/www.sars.gov.bg\/en\/%d0%b4%d0%be%d0%ba%d0%bb%d0%b0%d0%b4-%d0%b7%d0%b0-%d1%81%d1%8a%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%b8%d0%b5%d1%82%d0%be-%d0%bd%d0%b0-%d0%b1%d0%b5%d0%b7%d0%be%d0%bf%d0%b0%d1%81%d0%bd%d0%be%d1%81%d1%82-5\/","title":{"rendered":"\u0414\u043e\u043a\u043b\u0430\u0434 \u0437\u0430 \u0441\u044a\u0441\u0442\u043e\u044f\u043d\u0438\u0435\u0442\u043e \u043d\u0430 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u0442\u0430 \u043d\u0430 \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0435\u0442\u043e \u043f\u043e \u043f\u044a\u0442\u0438\u0449\u0430\u0442\u0430 \u0432 \u0420\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0430 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f \u0437\u0430 2025 \u0433."},"content":{"rendered":"[vc_row][vc_column][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]\n<table class=\"wp-list-table widefat fixed striped posts\">\n<tbody id=\"the-list\">\n<tr id=\"post-8704\" class=\"iedit author-self level-0 post-8704 type-dflip status-publish hentry description-off\">\n<td class=\"shortcode column-shortcode\" data-colname=\"Shortcode\"><code><div class=\"_df_book df-container df-loading \" id=\"df_11278\"  wpoptions=\"true\" ><\/div><script data-cfasync=\"false\">var option_df_11278 = {\"outline\":[],\"forceFit\":\"true\",\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageMode\":\"0\",\"source\":\"https:\\\/\\\/www.sars.gov.bg\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/\\u0414\\u043e\\u043a\\u043b\\u0430\\u0434-\\u0437\\u0430-\\u0441\\u044a\\u0441\\u0442\\u043e\\u044f\\u043d\\u0438\\u0435\\u0442\\u043e-\\u043d\\u0430-\\u0431\\u0435\\u0437\\u043e\\u043f\\u0430\\u0441\\u043d\\u043e\\u0441\\u0442\\u0442\\u0430-\\u043d\\u0430-\\u0434\\u0432\\u0438\\u0436\\u0435\\u043d\\u0438\\u0435\\u0442\\u043e-\\u043f\\u043e-\\u043f\\u044a\\u0442\\u0438\\u0449\\u0430\\u0442\\u0430-\\u0432-\\u0420\\u0435\\u043f\\u0443\\u0431\\u043b\\u0438\\u043a\\u0430-\\u0411\\u044a\\u043b\\u0433\\u0430\\u0440\\u0438\\u044f-\\u0437\\u0430-2025-\\u0433..pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && DFLIP.parseBooks){DFLIP.parseBooks();}<\/script><\/code><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img class=\"wpdm_icon\" alt=\"Icon\" src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-1-%d0%bf%d1%8a%d1%82%d0%bd%d0%be%d1%82%d1%80%d0%b0%d0%bd%d1%81%d0%bf%d0%be%d1%80%d1%82%d0%b5%d0%bd-%d1%82%d1%80%d0%b0%d0%b2%d0%bc%d0%b0-2\/'>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 1 \u041f\u044a\u0442\u043d\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u0435\u043d \u0442\u0440\u0430\u0432\u043c\u0430\u0442\u0438\u0437\u044a\u043c<\/a><\/h3>\n                <div class=\"text-muted 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src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-2-%d0%bf%d1%8a%d1%82%d0%bd%d0%be%d1%82%d1%80%d0%b0%d0%bd%d1%81%d0%bf%d0%be%d1%80%d1%82%d0%bd%d0%b0-%d0%be%d0%b1%d1%81%d1%82%d0%b0%d0%bd-2\/'>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 2 \u041f\u044a\u0442\u043d\u043e\u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u0430 \u043e\u0431\u0441\u0442\u0430\u043d\u043e\u0432\u043a\u0430<\/a><\/h3>\n                <div class=\"text-muted text-small\"><i class=\"fas fa-copy\"><\/i> 1 file(s) <i class=\"fas fa-hdd ml-3\"><\/i> 2.02 MB<\/div>\n            <\/div>\n            <div class=\"ml-3\">\n                <a class='wpdm-download-link download-on-click btn btn-primary ' rel='nofollow' href='#' data-downloadurl=\"https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-2-%d0%bf%d1%8a%d1%82%d0%bd%d0%be%d1%82%d1%80%d0%b0%d0%bd%d1%81%d0%bf%d0%be%d1%80%d1%82%d0%bd%d0%b0-%d0%be%d0%b1%d1%81%d1%82%d0%b0%d0%bd-2\/?wpdmdl=11283&refresh=6ae3515928aea1793282393\">\u0421\u0412\u0410\u041b\u0418 \u0424\u0410\u0419\u041b<\/a>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/div>\n<div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img class=\"wpdm_icon\" alt=\"Icon\" src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-%d0%bf%d1%8a%d1%82%d0%bd%d0%b0-%d0%b1%d0%b5%d0%b7%d0%be%d0%bf%d0%b0%d1%81%d0%bd%d0%be%d1%81%d1%82-%d0%b8-%d0%b8%d0%bd%d1%84%d1%80%d0%b0\/'>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 3 \u041f\u044a\u0442\u043d\u0430 \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442 \u0438 \u0438\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430<\/a><\/h3>\n                <div class=\"text-muted text-small\"><i class=\"fas fa-copy\"><\/i> 1 file(s) <i class=\"fas fa-hdd ml-3\"><\/i> 1.09 MB<\/div>\n            <\/div>\n            <div class=\"ml-3\">\n                <a class='wpdm-download-link download-on-click btn btn-primary ' rel='nofollow' href='#' data-downloadurl=\"https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-%d0%bf%d1%8a%d1%82%d0%bd%d0%b0-%d0%b1%d0%b5%d0%b7%d0%be%d0%bf%d0%b0%d1%81%d0%bd%d0%be%d1%81%d1%82-%d0%b8-%d0%b8%d0%bd%d1%84%d1%80%d0%b0\/?wpdmdl=11284&refresh=6ae351592f78c1793282393\">\u0421\u0412\u0410\u041b\u0418 \u0424\u0410\u0419\u041b<\/a>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/div>\n<div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img class=\"wpdm_icon\" alt=\"Icon\" src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-1-%d1%86%d1%8f%d0%bb%d0%be%d1%81%d1%82%d0%bd%d0%b0-%d0%be%d1%86%d0%b5%d0%bd%d0%ba%d0%b0-%d1%80%d0%b5%d0%bf%d1%83%d0%b1%d0%bb%d0%b8%d0%ba\/'>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 3.1 \u0426\u044f\u043b\u043e\u0441\u0442\u043d\u0430 \u043e\u0446\u0435\u043d\u043a\u0430 \u0440\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u043d\u0441\u043a\u0438 \u043f\u044a\u0442\u0438\u0449\u0430<\/a><\/h3>\n                <div class=\"text-muted text-small\"><i class=\"fas fa-copy\"><\/i> 1 file(s) <i class=\"fas fa-hdd ml-3\"><\/i> 4.78 MB<\/div>\n            <\/div>\n            <div class=\"ml-3\">\n                <a class='wpdm-download-link download-on-click btn btn-primary ' rel='nofollow' href='#' data-downloadurl=\"https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-1-%d1%86%d1%8f%d0%bb%d0%be%d1%81%d1%82%d0%bd%d0%b0-%d0%be%d1%86%d0%b5%d0%bd%d0%ba%d0%b0-%d1%80%d0%b5%d0%bf%d1%83%d0%b1%d0%bb%d0%b8%d0%ba\/?wpdmdl=11285&refresh=6ae35159367461793282393\">\u0421\u0412\u0410\u041b\u0418 \u0424\u0410\u0419\u041b<\/a>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/div>\n<div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img class=\"wpdm_icon\" alt=\"Icon\" src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-2-%d1%80%d0%b8%d1%81%d0%ba%d0%be%d0%b2%d0%b8-%d1%83%d1%87%d0%b0%d1%81%d1%82%d1%8a%d1%86%d0%b8-%d1%80%d0%b5%d0%bf%d1%83%d0%b1%d0%bb-2\/'>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 3.2 \u0420\u0438\u0441\u043a\u043e\u0432\u0438 \u0443\u0447\u0430\u0441\u0442\u044a\u0446\u0438 \u0440\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u043d\u0441\u043a\u0438 \u043f\u044a\u0442\u0438\u0449\u0430<\/a><\/h3>\n                <div class=\"text-muted text-small\"><i class=\"fas fa-copy\"><\/i> 1 file(s) <i class=\"fas fa-hdd ml-3\"><\/i> 5.09 MB<\/div>\n            <\/div>\n            <div class=\"ml-3\">\n                <a class='wpdm-download-link download-on-click btn btn-primary ' rel='nofollow' href='#' data-downloadurl=\"https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-2-%d1%80%d0%b8%d1%81%d0%ba%d0%be%d0%b2%d0%b8-%d1%83%d1%87%d0%b0%d1%81%d1%82%d1%8a%d1%86%d0%b8-%d1%80%d0%b5%d0%bf%d1%83%d0%b1%d0%bb-2\/?wpdmdl=11287&refresh=6ae351593db4c1793282393\">\u0421\u0412\u0410\u041b\u0418 \u0424\u0410\u0419\u041b<\/a>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/div>\n<div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img class=\"wpdm_icon\" alt=\"Icon\" src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-3-%d1%81%d1%8a%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%b8%d0%b5-%d0%be%d0%b1%d1%89%d0%b8%d0%bd%d1%81%d0%ba%d0%b0-%d0%bc%d1%80%d0%b5%d0%b6-2\/'>\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 3.3 \u0421\u044a\u0441\u0442\u043e\u044f\u043d\u0438\u0435 \u043e\u0431\u0449\u0438\u043d\u0441\u043a\u0430 \u043c\u0440\u0435\u0436\u0430<\/a><\/h3>\n                <div class=\"text-muted text-small\"><i class=\"fas fa-copy\"><\/i> 1 file(s) <i class=\"fas fa-hdd ml-3\"><\/i> 6.81 MB<\/div>\n            <\/div>\n            <div class=\"ml-3\">\n                <a class='wpdm-download-link download-on-click btn btn-primary ' rel='nofollow' href='#' data-downloadurl=\"https:\/\/www.sars.gov.bg\/en\/download\/%d0%bf%d1%80%d0%b8%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5-3-3-%d1%81%d1%8a%d1%81%d1%82%d0%be%d1%8f%d0%bd%d0%b8%d0%b5-%d0%be%d0%b1%d1%89%d0%b8%d0%bd%d1%81%d0%ba%d0%b0-%d0%bc%d1%80%d0%b5%d0%b6-2\/?wpdmdl=11288&refresh=6ae3515944b761793282393\">\u0421\u0412\u0410\u041b\u0418 \u0424\u0410\u0419\u041b<\/a>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/div>\n<div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img class=\"wpdm_icon\" alt=\"Icon\" src=\"https:\/\/www.sars.gov.bg\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a 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