Welcome to Bulgaria! As a foreign individual looking to establish your tax residency here, you're about to embark on an exciting journey. Bulgaria offers a unique blend of rich cultural heritage and modern conveniences, making it an ideal destination for digital nomads, expats, and location-independent workers. Follow this comprehensive guide to understand the steps required to obtain your tax residency in Bulgaria.
Step 1: Determine Your Eligibility
To obtain tax residency in Bulgaria, you must first determine your eligibility. Generally, you need to spend more than 183 days in Bulgaria within a 12-month period, or you must have a permanent address or center of vital interests in Bulgaria.
Step 2: Acquire a Bulgarian Residence Permit
Before you can apply for tax residency, you must obtain a Bulgarian residence permit. This involves submitting an application to the Bulgarian Migration Directorate, along with required documents such as a valid passport, proof of accommodation, health insurance, and financial means to support yourself.
Step 3: Register Your Address
Once you have a residence permit, you must register your address with the local municipality (община). This registration is crucial as it will be used to determine your place of residence in Bulgaria. You will need to provide proof of address, such as a lease agreement or property deed.
Step 4: Obtain a Bulgarian Personal Identification Number (EGN)
You will need to obtain a Bulgarian Personal Identification Number (EGN) from the National Revenue Agency (NRA). This will require your residence permit, registered address, and other personal identification documents.
Step 5: Submit a Tax Residency Application
With your EGN, you can now submit a tax residency application to the National Revenue Agency (NRA). This application will include evidence of your stay in Bulgaria, your registered address, and other relevant documents. The NRA will review your application and issue a tax residency certificate if all conditions are met.
Legal References
- Bulgarian Personal Income Tax Act (PITA)
- Law for the Foreigners in the Republic of Bulgaria
- Bulgarian Tax and Social Insurance Procedure Code (TSIPC)
Useful Links
