Are you planning to move abroad and cease your tax residency in Bulgaria? Navigating the bureaucratic maze can be daunting, but we're here to simplify the process for you. Follow these steps diligently to ensure a smooth transition.
Step 1: Notify the National Revenue Agency (NRA)
Submit a written notification to the NRA detailing your intention to cease tax residency in Bulgaria. This document should include your full name, personal identification number, and the date you plan to leave the country.
Step 2: Provide Proof of Foreign Residency
Present evidence of your new tax residency status in another country. This could be a residency certificate issued by the foreign tax authority or any other official document proving your residence abroad.
Step 3: File Your Final Tax Return
Complete and submit your final tax return to the NRA. Ensure that it covers all income earned up to the date you cease to be a tax resident in Bulgaria.
Step 4: Settle Outstanding Taxes
Pay any outstanding taxes owed to the Bulgarian tax authorities. This includes any taxes due on income earned up until the date you cease your tax residency.
Step 5: Deregister from the Bulgarian Civil Registry
Visit the local municipality to deregister your address in Bulgaria. This is a crucial step to formally end your tax obligations in the country.
Step 6: Close Bulgarian Bank Accounts
Close any bank accounts you have in Bulgaria to avoid any future financial obligations or complications.
Step 7: Cancel Health Insurance
Terminate your health insurance in Bulgaria. Notify your health insurance provider and ensure all premiums are paid up to your departure date.
Legal References
- Article 6 of the Bulgarian Tax and Social Insurance Procedure Code (TSIPC)
- Article 37 of the Bulgarian Personal Income Tax Act (PITA)
- Article 81 of the Bulgarian Civil Registration Act
Useful Links
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