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Getting a tax number in Bulgaria

For most people Bulgaria does not issue a separate tax number: the revenue agency identifies an individual by the personal number they already hold — ЕГН or ЛНЧ — and a business by its ЕИК from the commercial register. A distinct identifier appears in only two situations: people who hold neither personal number, and VAT registration.

Companies and taxes · Last reviewed: 2026-08-23

Four identifiers, four different jobs

Which identifier applies follows from your status; it is not a choice you make on a form.
IdentifierWho holds itWhich register issues it
ЕГНBulgarian citizens and some permanent residentsCivil registration (ГРАО and municipalities)
ЛНЧPeople recorded with foreign-national statusМВР and Directorate „Migration“
ЕИКCompanies, branches, registered activitiesRegistry Agency
VAT numberPersons registered for VATRevenue agency, with the registration act

Individuals: not a new number, a correct record

If your residence is registered, the task is usually not to obtain a number but to make sure the one you already have appears correctly everywhere. Employer, bank and social-security records all key on the same identifier, and a single wrong digit breaks the chain quietly — it usually surfaces at filing time or when someone checks a health-insurance status.

The БУЛСТАТ route for people without a personal number

People with no ЕГН and no ЛНЧ who nevertheless incur a Bulgarian tax or social-security obligation — owners of property here, for example, or people holding a management role in a company — are identified through an entry in the БУЛСТАТ register kept by the Registry Agency. The entry is not automatic and depends on the kind of obligation involved.

Companies: the ЕИК arrives with incorporation

  1. Register in the commercial register

    Incorporation produces the ЕИК; no separate tax-number application is filed. The same code identifies the company to the revenue agency, the social-security institute and banks.

  2. Add the registrations you actually need

    Employing staff and VAT registration are separate filings made with the revenue agency on top of the existing ЕИК.

  3. Set up electronic access

    The revenue agency's online services require either a personal identification code or a qualified electronic signature. Without one, filing stays tied to office visits.

The VAT number is its own procedure

A VAT number looks like the ЕИК with a country prefix, but legally it rests on a separate registration act — triggered by a mandatory threshold or requested voluntarily. Thresholds change, so no figures are given here; the current conditions are published in the VAT section of the revenue agency's site.

Check thresholds and deadlines at the source

Registration conditions, deadlines and required documents are revised as legislation changes. The binding sources are the publications of the National Revenue Agency and the Registry Agency. This page is general information, not tax advice.

This is not legal or financial advice

This page explains the process in general terms and points to the official sources of the competent authorities. For decisions specific to your own situation, consult a lawyer, an accountant or the relevant institution. Rules and amounts change over time.

Frequently asked questions

I am an EU citizen registering residence — do I need anything extra for tax?

Normally the identifier issued with your residence registration is what the revenue agency uses. Additional registrations follow from what you actually do here: employment, self-employment or a VAT-relevant activity.

Can a foreign company get a Bulgarian identifier without incorporating?

Yes, that is one of the situations the БУЛСТАТ register exists for. Which entry applies depends on the obligation that arises, so it is worth confirming the ground before filing anything.

Is the personal identification code the same as an electronic signature?

No. The identification code is issued by the revenue agency for its own services, while a qualified electronic signature is issued by a certification provider and works across many institutions.

Sources

The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.

  1. Национална агенция за приходите (НАП) — https://nra.bg/ · 2026-08-23
  2. Агенция по вписванията — Търговски регистър и регистър БУЛСТАТ — https://www.registryagency.bg/ · 2026-08-23
  3. Единен портал за електронни административни услуги (egov.bg) — https://egov.bg/ · 2026-08-23

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