Bulgarian certificate of no outstanding liabilities
The Bulgarian certificate showing the presence or absence of public liabilities is issued by the National Revenue Agency and covers more than taxes: social security and health insurance contributions appear on it too. That is why many people requesting it for the first time discover an item they did not expect, most often unpaid health contributions.
Official documents and institutions · Last reviewed: 2026-08-23
Where the certificate is asked for
- In some residence procedures, as proof that no public liabilities are outstanding.
- When bidding for public contracts and applying for certain licences.
- In property transactions and parts of notarial procedures.
- In company liquidation, share transfers and some lending procedures.
- When a foreign institution needs evidence of your standing in Bulgaria.
How to request it
Pick the right administration
The revenue agency covers state taxes and contributions; the municipality covers local taxes such as property tax. The two certificates do not substitute for each other.Choose electronic or counter filing
The agency's online services need a personal identification code or a qualified electronic signature; without either, the route is an office visit or a representative.Prepare proof of authority
For a company the representative power is checked against the register; for an agent, a properly executed power of attorney is required.Check whether paper is needed at all
Some institutions verify the status directly in the system. One question asked in advance can remove an entire round of paperwork.
If it shows a liability
The first step is to identify the item: a genuinely unpaid obligation, or a payment allocated somewhere else? Payments go into a single account and are applied in a statutory order, so the familiar feeling of having paid something that still shows as due is often a matter of allocation rather than of arrears. Where the debt is real, the options are payment, an instalment arrangement or a challenge.
The date matters
The certificate reflects your position on the day it is issued. A liability arising afterwards does not invalidate it, but the institution receiving it usually wants a recent copy. How recent is decided by that institution, not by the revenue agency, which is why no number of days is given here.
Check issuing times and appeal periods at the source
This is not legal or financial advice
Frequently asked questions
I am self-employed — are my contributions shown as well?
Yes. Contributions due on self-employed activity appear alongside taxes, which is why the certificate is a useful annual health check even when nobody has asked for it.
Does the certificate cover my property tax?
No. Property tax and waste charges are municipal and are certified by the municipality. Using the revenue agency's certificate instead is the most common reason such files are returned.
Can I request it from abroad?
With a qualified electronic signature or an authorised representative in Bulgaria, yes. The practical constraint is usually access to electronic identification rather than physical presence.
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 (НАП) — https://nra.bg/ · 2026-08-23
- Единен портал за електронни административни услуги (egov.bg) — https://egov.bg/ · 2026-08-23
- Правно-информационна система „Лекс“ — ДОПК — https://www.lex.bg/ · 2026-08-23
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