In Bulgaria rules are often strange but worse is that they are often an obstacle to business developments in the country. Good example of this are freelance contracts or that is the absence of them in the Tax Code. In most countries freelance contracts are like a contract with a company. The freelancer provides specific services to a company or an individual at a certain price and provides an invoice for it. The buyer of the service pays the invoice and that is end of their part in the financial aspect. The freelancer like a company then pays taxes and other mandatory fees to the state and/or municipality. In Bulgaria it does not work like this except for probably 5-6 professions. If a company in Bulgaria makes a freelance contract it has to deal with the payment similar as it would with a person on a labour contract such as withhold taxes and social security and then pay those to the tax authority. Basically freelance contract is not a freelance contract as much as a labour contract without fixed salary or fixed working hours.