Svetoslav Iliychovski E-mail: s.iliychovski@uni-svishtov.bg Assoc. Prof. PhD, DA Tsenov Academy of Economics Svishtov, Bulgaria https://orcid.org/0000-0001-9947-8650 Teodora Filipova E-mail: t.filipova@uni-svishtov.bg Assoc. Prof. PhD, DA Tsenov Academy of Economics Svishtov, Bulgaria https://orcid.org/0000-0001-6584-5846 Abstract: The research is aimed at a specific sub-sector of the economy, with importance for the development of many business ventures. Knowledge of the main regulatory documents, the essence, the place and the role of forwarding in the company's processes is a leading factor for the accurate, reliable, timely and high-quality implementation of logistics. Freight forwarders act as intermediaries between consignors and transport operators when transporting goods between different countries. They organize all stages of the transport process and can also carry out the transport themselves. When sending goods on different routes, the participation of one or more carriers may be necessary, in addition, different requirements and conditions are imposed for the execution of the transaction. Forwarding services are intended to provide and coordinate the entire process of preparing and carrying out shipments in order to satisfy customer requirements. The aim is to analyze the main organizational aspects and the peculiarities of the taxation of forwarding activity in Bulgaria on the basis of theoretical studies and practical results. A historical approach, methods of synthesis, analysis and comparison are used. The time period is 2020, 2021, 2022. The leading thirty companies in the industry were analyzed, and results were compared based on revenue and dynamics of change. The regulations of the Commercial Law, tax and accounting acts have been interpreted. Basic schemes for organizing freight forwarding activities and features of taxation are commented on. On the basis of literary sources, official databases and own summaries, the main hypothesis has been proven, namely: the correct forecasting of the factors that influence the activity of forwarding companies and the choice of flexible solutions are a prerequisite for successful commercial activity. Keywords: freight forwarder, forwarding contract, transport, taxation., JEL classification: L91