In the end of 2020 our client was appointed to do several of the final construction works in a new residential building located in one of the rapidly developing regions of Sofia. This project was specific due to the terms negotiated between our client and the investor. In fact transaction agreed represented an exchange of goods for services. Our team did a due diligence on the land plot and the building and advised the client on the final terms of the preliminary agreement. We are now waiting for the habitation certificate for the building to be issued in order to sign the final agreement. Certain complications arose from the possible variations of the tax treatment of transaction and our aim to achieve both legal and tax favourable treatment/invoicing.