The NAP (Bulgarian tax office): how to deal with it
The National Revenue Agency (Национална агенция за приходите, НАП) is the body that collects taxes and mandatory social-insurance contributions in Bulgaria; on its own website it says it also administers other public receivables and supervises gambling. For a company owner or investor, most dealings with the tax office run through the electronic portal.
Companies and taxes · Last reviewed: 2026-10-07
This is not legal or financial advice
What the site contains
The menu on the НАП home page has headings such as «Taxes», «Insurance», «Payment and refunds», «Overdue obligations», «International activities», «Legislation», «Registers and lists», «Contacts», «Services» and «Forms», plus a link to an English version (EN). The home page also carries the tax and insurance calendar, the electronic services portal (portal.nra.bg), an Information Centre section and shortcuts for the no-debt certificate.
Electronic services: КЕП and ПИК
According to НАП pages, electronic services are opened in two ways: a qualified electronic signature (КЕП) or a personal identification code (ПИК) issued by НАП. Some services, such as the debt certificate, work with a ПИК or a КЕП; others, such as VAT registration, with a КЕП. A person who will act with a КЕП must first file an application for «submitting documents electronically and using НАП's electronic services with a КЕП», and the access must be confirmed; if a representative will act, access is set up for them separately.
Example: the VAT registration application
The НАП page on the VAT registration application (service no. 1718) says it can be filed in three ways: electronically through the КЕП-based service, at the competent НАП office, or, only for voluntary registration, through the Registry Agency when a new trader is first registered. Filing through a representative requires a notarised power of attorney or an express lawyer's power of attorney drawn up under the Bar Act. For compulsory registration the page states the national turnover threshold of 51,130 euros and a 7-day period from the date the threshold is exceeded; there is no deadline for voluntary registration. НАП charges no fee for the application, checks it, and issues either a VAT registration act or a reasoned refusal.
VAT details are in a separate article
The no-debt certificate
According to the НАП home page, a request for the «certificate of existence or absence of obligations» (Удостоверение за наличие или липса на задължения) is filed at a НАП office, through a licensed postal operator, or on the electronic portal with a ПИК or КЕП. What the certificate is used for is covered in a separate article.
Dealing with НАП on corporate tax
The corporate-tax return is filed only electronically with a КЕП, and an authorised representative may file it (НАП corporate-tax page). So before forming a company, plan who will obtain the КЕП and whom you will authorise for accounting. For dates, see our tax-calendar article.
This page is not legal or tax advice
Frequently asked questions
Can a foreigner use НАП's electronic services?
All we verified is that services open with a КЕП or ПИК. How a foreign person obtains them was not verified on this page; speak to your accountant or a НАП office.
Can someone act for me?
According to the НАП page on VAT registration, filing through a representative needs a notarised power of attorney or a lawyer's power of attorney. For other services check the form of authority on the relevant service page.
Does НАП charge a fee?
For the VAT registration application, НАП states on its page that it charges no fee. For other services it varies; see the page of the service concerned.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Национална агенция за приходите — начална страница — https://nra.bg/ · 2026-10-07
- Национална агенция за приходите — Заявление за регистрация по ЗДДС (услуга № 1718) — https://nra.bg/wps/portal/nra/uslugi/zayavlenie-za-registratsiya · 2026-10-07
- Национална агенция за приходите — Корпоративен данък — https://nra.bg/wps/portal/nra/taxes/korporativen-danak · 2026-10-07
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