Bulgaria TIN number guide
Unified Identification Code(UIC)
Единен идентификационен код (по БУЛСТАТ) - translates to "Unified Identification Code" (UIC) in English. In the context of Bulgaria, it is more commonly known as "БУЛСТАТ" (BULSTAT), which stands for "Български единен личен идентификационен код на юридическите лица и самостоятелно управляващите лица" in Bulgarian, meaning "Bulgarian Unified Identification Code for Legal Entities and Sole Traders.
Format - 9-digit or 10-digit number or (for a branch) 13-digit number
Unified Civil Number (UCN)
"Единен (Персонален) идентификационен код" (ЕГН or ЕИК) in Bulgaria translates to "Unified (Personal) Identification Code" in English. There are two main types: ЕГН (EGN) for individuals and ЕИК (EIK) for legal entities. The term typically refers to ЕГН (EGN) for individuals. Unified Civil Number (UCN) consists of a block of 10 digits. For foreign citizens who receive permission for long-term or permanent residence in Bulgaria are assigned a Personal Number which consists of a block of 10 digit. The Unified Civil Number and the Personal Number of a Foreigner are assigned by the Ministry of Interior and could be found in all identity documents
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| Identity card (Лична Карта) |
VAT Number (VAT)
In Bulgaria, the VAT (Value Added Tax) number is referred to as Идентификационен номер по ДДС" (Identifikatsionen nomer po DDS) which translates to "VAT Identification Number" in English. This is commonly abbreviated as "ИН по ДДС" or "ИН по ДДС номер
Format
"BG" + 9-digit number or "BG" + 10-digit number Example: BG999999999, BG9999999999. Bulgarian VAT numbers can be validated through the EU VIES VAT verification system.
Frequently Asked Questions
Does the EGN checksum algorithm reject valid-looking numbers, and how does it work?
The EGN's 10th digit is a weighted checksum: multiply digits 1–9 by the weights 2, 4, 8, 5, 10, 9, 7, 3, 6 respectively, sum the products, take modulo 11, and substitute 10 with 0. Any number where the 10th digit does not match this result fails validation immediately — even if the embedded birth-date (YYMMDD in digits 1–6) looks plausible. Developers integrating Bulgarian identity checks frequently report silent failures when using a generic Luhn check instead of the EGN-specific weights. [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 charged 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 return 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 for residents of countries with which Bulgaria has a double-taxation treaty (DTT), but the payer must hold the certificate of tax residency before applying the reduced rate. [1] [2]
A non-EU SaaS company sells subscriptions to Bulgarian consumers — what is the VAT obligation and is there a revenue threshold?
There is no revenue threshold for non-established suppliers of B2C digital services to Bulgarian customers: Bulgarian VAT at 20% applies from the first transaction. A non-EU company may avoid direct Bulgarian VAT registration by registering for the Non-Union One-Stop Shop (OSS) scheme in any EU member state; the single quarterly OSS return covers all EU member states including Bulgaria. If the company is already OSS-registered elsewhere in the EU, no separate Bulgarian registration is required. Bulgarian VAT rules on digital services follow the EU VAT Directive transposed into the ZDDS (VAT Act). [1] [2]
Does the domestic reverse charge under ZDDS Article 163a apply to construction work, and who accounts for the VAT?
Yes. Under Article 163a of the Bulgarian VAT Act (ZDDS), the reverse charge applies to supplies of construction and assembly services between two VAT-registered Bulgarian entities: the recipient (not the supplier) must self-assess and report the VAT on their own VAT return. The supplier issues an invoice without VAT and writes the legal reference "чл. 163а ЗДДС" (Art. 163a ZDDS). Foreign companies that are not VAT-registered in Bulgaria but receive such services from a Bulgarian contractor are instead subject to the general rules and must register before the supply occurs, since no registration threshold applies to non-established persons. [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 in non-EU countries must appoint a Bulgarian-resident fiscal representative before submitting a VAT registration application to the NRA Territorial Directorate in Sofia. The fiscal representative must be a solvent 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 until a new representative is designated. The exception is companies from non-EU countries with which Bulgaria has a mutual-assistance agreement on VAT — those may register without a representative. EU-established companies can register directly with no representative requirement. [1] [2]
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