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Bulgaria Tax ID Guide — EGN, EIK, BULSTAT and VAT Numbers Explained

Bulgaria uses three distinct tax identification systems depending on whether the subject is an individual citizen, a foreign resident, or a legal entity. Confusing them — particularly using an EGN where an EIK is expected, or vice versa — causes invoice rejections, bank account refusals, and NRA filing errors. This guide explains each number's format, checksum logic, and registration obligations.

Unified Civil Number (EGN) — For Bulgarian Citizens​

The Единен граждански номер (ЕГН) — Unified Civil Number (EGN) — is the 10-digit personal tax and civil identification number assigned to every Bulgarian citizen at birth by the ESGRAON civil registration system (administered by the Ministry of Interior). It appears on all identity documents including the identity card (Лична Карта).

Format: 10 digits — YYMMDDXXXC

SegmentDigitsMeaning
YY1–2Last two digits of birth year
MM3–4Birth month (century-encoded — see below)
DD5–6Birth day
XXX7–9Serial number (odd = male, even = female)
C10Checksum digit

Century encoding for the month field: The MM segment encodes the century of birth alongside the month:

  • Months 01–12: born 1900–1999 (use actual month)
  • Months 21–32: born 1800–1899 (subtract 20 to get actual month)
  • Months 41–52: born 2000–2099 (subtract 40 to get actual month)

A person born in March 2001 will have month digits 43, not 03. Validators that treat the month field as a literal calendar month will incorrectly reject all post-2000 EGN numbers.

Checksum algorithm: Multiply digits 1–9 by weights 2, 4, 8, 5, 10, 9, 7, 3, 6; sum the products; take modulo 11; if the result is 10, substitute 0. The 10th digit must equal this result. A generic Luhn check will produce incorrect results on EGN numbers.

Personal Number of a Foreigner (LNC / LNCH)​

Foreign citizens who receive permission for long-term or permanent residence in Bulgaria are assigned a Личен номер на чужденец (ЛНЧ) — Personal Number of a Foreigner (LNC/LNCH) — also 10 digits, issued by the Ministry of Interior. If an employer or bank selects the wrong number type (EGN vs LNC) in an official form, the registration will fail and require correction through the NRA Territorial Directorate.

Unified Identification Code (EIK / BULSTAT) — For Legal Entities​

The Единен идентификационен код (ЕИК) — Unified Identification Code (EIK), also known as БУЛСТАТ (BULSTAT) — is the business identifier assigned to all companies, sole traders, freelancers, NGOs, and branches of foreign entities registered in Bulgaria. It is maintained by the Registry Agency at the Ministry of Justice.

Format:

  • 9 digits — for main legal entities (companies, sole traders, NGOs)
  • 13 digits — for branches of existing entities (first 9 digits match the parent entity's EIK; digits 10–13 are a branch sequence)

The 9th digit of any EIK is a checksum computed using a two-step weighted-sum algorithm specific to Bulgarian law — it differs from the EGN checksum and is not interchangeable. Developers who attempt to validate EIK numbers with a Luhn check or with the EGN weight set will receive false validation failures.

BULSTAT vs EIK: These terms refer to the same number. "BULSTAT" was the name used before the 2008 transition to the unified Commercial Register; "EIK" is the current term. The number itself did not change for most entities during the transition. Government portals and private databases use both names interchangeably.

Who must register for BULSTAT​

Mandatory BULSTAT registration applies to:

  • Legal entities and their Bulgarian branches
  • Foreign corporate bodies carrying out economic activity in Bulgaria
  • Sole traders and freelancers
  • Foreign natural persons who do not hold an EGN or LNC but own real estate in Bulgaria — registration must be completed within 7 working days of signing the notarised deed of purchase; late registration carries a minimum fine of approximately 350 EUR

EU/EEA citizens conducting only temporary or one-time business activity in Bulgaria are exempt from BULSTAT registration.

VAT Number (ДДС номер)​

Bulgaria's VAT identification number — Идентификационен номер по ДДС — is issued by the National Revenue Agency (NRA) to VAT-registered entities and is separate from the EIK/BULSTAT.

Format: BG + 9-digit number (for individuals) or BG + 10-digit number (for companies)

Examples: BG999999999, BG9999999999

The numeric portion matches the entity's EGN (for individuals) or EIK (for companies). Mandatory VAT registration applies when annual taxable turnover exceeds BGN 100,000 (approximately EUR 51,000). There is no registration threshold for non-established persons supplying B2C digital services.

Bulgarian VAT numbers can be verified through the NRA public register and through the EU VIES system. For a step-by-step verification walkthrough, see the Bulgaria VAT number verification guide.

Frequently Asked Questions​

Why do post-2000 EGN numbers get rejected by third-party validators even though the NRA accepts them?​

Most off-the-shelf EGN validators check that the month field (digits 3–4) falls between 01 and 12, which causes them to reject every EGN for a person born in 2000 or later. For births in 2000–2099, the month is encoded as the calendar month plus 40 (so January = 41, December = 52). The NRA's own systems apply this century-encoding rule correctly; third-party validators that skip it will falsely reject millions of valid post-2000 numbers. Any integration handling Bulgarian personal data must implement the full three-era encoding: months 01–12 for 1900s, 21–32 for 1800s, and 41–52 for 2000s. [1] [2]

A foreign national bought property in Bulgaria without registering for BULSTAT — what is the fine and how is it resolved?​

Any foreign natural person without an EGN or LNC who purchases real estate must register in the BULSTAT Register at the Registry Agency within 7 working days of the notarised deed. Missing this window triggers a fine starting at approximately BGN 700 (around EUR 350). To resolve it: submit a BULSTAT registration application at the nearest Registry Agency district office with a passport copy, notarised sale contract copy, and the state fee receipt (BGN 30 standard / BGN 90 for same-day processing). The BULSTAT number is also required before you can declare the property at the local tax office, connect utilities, or open a Bulgarian bank account. [1] [2]

Does the EIK/BULSTAT 9-digit checksum use the same algorithm as the EGN checksum?​

No — the two checksums use completely different weight sets and must not be mixed. The EGN checksum uses weights 2, 4, 8, 5, 10, 9, 7, 3, 6 over digits 1–9 with modulo-11 (substituting 10 with 0). The EIK checksum uses a two-pass algorithm: the first pass applies weights 1–8 over digits 1–8, takes modulo 11; if the first-pass result is 10, a second pass applies weights 3–9 and 1 over the same digits and takes modulo 11; if that is still 10, the check digit is 0. Implementing only the EGN weights against an EIK number will produce false validation failures on a substantial portion of valid company numbers. Open-source implementations exist for both algorithms and should be used in preference to manual re-implementation. [1] [2]

Why must a Bulgarian company withhold 10% on invoice payments to a foreign consultant, and how is it declared?​

Under Article 195 of the Corporate Income Tax Act (CITA), income paid to a non-resident for technical services, consultancy, marketing research, royalties, interest, rent, or franchise fees is subject to 10% withholding tax, deducted by the Bulgarian payer at source. The payer must file a quarterly withholding-tax declaration at the NRA Territorial Directorate where it is registered by the end of the month following each quarter, and remit the withheld amount by the same deadline. The rate drops or disappears entirely for residents of the 70+ countries with which Bulgaria has a double-taxation treaty (DTT), but the payer must hold a valid tax-residence certificate from the foreign consultant's home authority before applying any reduced rate — not retrospectively. [1] [2]

A non-EU SaaS company sells subscriptions to Bulgarian consumers — is there a revenue threshold before Bulgarian VAT applies?​

No threshold exists. For non-established suppliers of B2C digital services, Bulgarian VAT at 20% applies from the very first transaction, regardless of revenue. A non-EU company is not required to register directly in Bulgaria if it registers for the Non-Union One-Stop Shop (OSS) scheme in any EU member state — a single quarterly OSS return covers all EU member states including Bulgaria. If the company is already OSS-registered elsewhere, no separate Bulgarian VAT registration is needed. The rules are transposed from the EU VAT Directive into the Bulgarian VAT Act (ZDDS). [1] [2]

Does a non-EU company need a fiscal representative to register for Bulgarian VAT, and what is the joint liability exposure?​

Yes. Companies established outside the EU must appoint a Bulgarian-resident fiscal representative before submitting a VAT registration application to the NRA Territorial Directorate in Sofia. The representative must be a Bulgarian legal entity or individual with no outstanding NRA liabilities, and they are jointly and severally liable for the client's Bulgarian VAT obligations for up to five years after the appointment ends or a replacement is named. The exception is companies from non-EU countries with which Bulgaria has concluded a mutual-assistance agreement on VAT — those may register without a fiscal representative. EU-established companies face no representative requirement and can register directly. [1] [2]

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