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REGULAR ASSIGNMENT
Self - employed in Bulgaria
The main model for candidates who have passed a successful test and been approved for a regular
assignment or returning members is that they have an accepted package of documents that relates
to the assignment. The persons are considered self-employed from country of residence and posted
under EU law to do temporary work in another member state for time limited period with the aim to
return to the country of residence once the work is completed. A returning member is a person who
have been posted previously and kept the membership in Dolphin after the first posting and do
therefore not need to sign new membership documents but only agreements relating to the specific
new tasks and location. A newly approved test candidate however needs to sign in as it’s the first
time first as a member in Dolphin and then for contracts relating to the assignment. In the case of
Sweden that is the main sales market a newly approved candidate would sign
- Application for membership in Dolphin
- Part 3 of Members Agreement Dolphin
- Contractors Agreement with Dolphin giving rights to enter direct agreements
- Service Agreement for the specific assignment
Additionally, the person who works in Sweden would like to get an approval of the status as self-
employed trusted to pay report and if necessary, pay the Swedish tax office directly without being
subject to withholdings from the payer. This approval is done through a certificate of good standing
F-SKATT issued by the Swedish Tax Office (application time at present in Aug 2021 is 5 month). If the
person does not have the certificate the person will be subject to withholding of a) withholding tax
(not final) 30% and social security 31.42% in total 61.42%. The social security can be exempt If the
person holds a valid posting certificate A1 form from the social security authority.
When a person applies for F-SKATT as a foreign entrepreneur, the application will need to consist of
the following documents:
- Proof of registered business at country of residence
- Proof of VAT registration
- Proof of not Tax debt at country of residence
- A copy of national ID or Passport
Self - employed in Sweden
Dolphin Group operates also a second model for assignments to Sweden that is used mainly for a)
long term assignments, b) frequent returning assignments and c) persons who do not have a
successful possibility to get F-SKATT. In these cases, the person can be offered to be exempt from
membership in the Dolphin recruitment company and instead become a partner of a Swedish
Partnership. As a partner in a Swedish Partnership the person will become subject to Swedish Taxes
and Social Security (effective rate for most persons around 45%) and do not need individually hold an
F-SKATT certificate. An advantage is also that the person can work all the year around if offered and
accepted.
How much the actual taxation is depend on how much the person earn during the year but we did
some analysis’s and most of our recruitments will land around 45%. If a person is a high earner it can
be few percentage more. If a person is a high earner it can be few percentage more. What we do is
we offer to withhold an amount for taxes and social security. We recommend it at 45% but actually
its the partner who decide and at the end will have to pay if its not enough. If it's too much a refund
will come so no money is lost.
With the Swedish model the benefit is
- no limitation in days to stay
- affiliation with social security in Sweden including getting pension points
- suitable for people who are not self employed in Bulgaria
- accountancy and tax return is help by the partnership including various advice how to deal with
Sweden
If the person is continuing to be resident in Bulgaria might be good to check if income is taxable in
Bulgaria also. If so the double taxation agreement will come into play. Such an agreement can have
to outcome exempt (no tax in Poland) or credit (Swedish tax is d

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