Bulgaria – Software-related services – „Осигуряване на ваучери за храна за работниците и служителите на „Напоителни системи” ЕАД“

The nominal value of a food voucher for one employee is 102.26 euros per month. The total number of employees and staff in the company as of March 2026 is 1 428 people. The staff under the management and control contract who will receive food vouchers is 15 people. It is also planned to annually appoint seasonal workers - approximately 250 people for a period of 4 months. The number of employees and staff and the monthly value of the voucher can be changed upon request of the contracting authority. "Electronic food vouchers" are delivered and administered in accordance with the regulatory requirements set out in the Corporate Income Tax Act - Art. 209a and Ordinance No. 7 of 9 July 2003 on the conditions and procedure for issuing and withdrawing a permit to operate as a food voucher operator on paper and electronic media, for issuing food vouchers on electronic media, the characteristics of the issued food vouchers on electronic media and the conduct of activities as an operator, as "Electronic food vouchers" are payment instruments that can only be used in a limited manner and must comply with the conditions of Art. 2, para. 1, item 11, letter "v" of the Payment Services and Payment Systems Act. The electronic voucher must contain all the details of Art. 33, para. 1 of Ordinance No. 7 for the conduct of activities as a food voucher operator from 09.07.2003.