Individuals and companies may apply for a tax residency certificate in Bulgaria to claim tax relief abroad.
The National Revenue Agency of the Republic of Bulgaria certifies that the person is a Bulgarian resident for tax purposes and is subject to tax on its/his/hers worldwide income in the Republic of Bulgaria.
According to Art. 3 of the Corporate Income Tax Act the following entities are considered as tax residents in Bulgaria:
- legal entities incorporated under Bulgarian law;
- companies incorporated under Council Regulation (EC) No. 2157/2001, as well as cooperative societies incorporated under Council Regulation (EC) No. 1435/2003, where the registered office thereof is situated in Bulgaria and they are entered into Bulgarian Commercial register or NGO’s register.
Individuals, regardless of their nationality, are considered as tax residents in Bulgaria if they meet one of the following criteria:
- to have a permanent address in Bulgaria, or
- to reside in Bulgaria for a period exceeding 183 days in any twelve-month period, or
- the centre of their vital interests is situated in Bulgaria, or
- to be sent abroad by the Bulgarian State, by bodies and/or organisations thereof, by Bulgarian enterprises, and the members of the family of any such person.
The day of exit from and the day of entry into the country are treated separately as days of presence in the country.
The centre of vital interests shall be situated in Bulgaria where the interests of the person are closely related to the country. Upon determination of such interests, consideration may be given to family, property, the place from which the person carries out a labour, professional or economic activity, and the place from which the person manages the property thereof. In case where an individual has a permanent address in Bulgaria but his/her centre of vital interests is not situated in the country, he/she is not a Bulgarian resident for tax purposes.
Please, keep in mind that if there is a double taxation agreement between Bulgaria and other country, the criteria for individuals to be considered as tax residents in Bulgaria may be different.
The procedure for obtaining a tax residency certificate in Bulgaria lasts between 7 and 14 days.
The time period can be extended in case where the tax authorities request more documents and proofs before issuing the certificate.
The application for issuing a residency certificate can be submitted personally, by post, or by a proxy.
The certificate of fiscal residence is issued for every calendar year and it is valid only for a specific country. If an applicant wants a tax residency certificate for more than one country or for different time periods, separate applications shall be submitted.
For the purposes of the issuance of the tax residency certificate, we recommend you to obtain a Bulgarian long-term residency permit. It proves that you have been in Bulgaria more than 183 days per year.
For more information or legal assistance for obtaining a Tax Residency Certificate please do not hesitate to contact us by e-mail: firstname.lastname@example.org or call us on: +359 2 851 72 59.