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
What is the difference between EGN, LNCH, EIK, and BULSTAT in Bulgaria?
Bulgaria uses four distinct identification numbers that are frequently confused. EGN (10 digits) is the Unified Civil Number assigned to Bulgarian citizens at birth. LNCH (9 digits) is the Personal Foreigner's Number assigned to non-citizens with residence permits. EIK (9 digits) is the Unified Identification Code for legal entities registered in the Commercial Register. BULSTAT (9 to 13 digits) is required for sole traders, freelancers, and foreign nationals who own property in Bulgaria but do not have an EGN or LNCH. For VAT purposes, the VAT number is "BG" followed by the EIK (for entities) or EGN (for registered individuals). (OECD)
Why does VIES show my Bulgarian VAT number as invalid?
The EU VIES system retrieves data from national databases in real time and is known to experience periodic downtime. During peak filing periods, Bulgaria's VIES availability has dropped by approximately 9.5%. If VIES returns an "invalid" result, it may mean the registration is not yet reflected in the national database, the VIES service is temporarily unavailable, or the company requires separate registration for intra-EU transactions. As an alternative, verify Bulgarian VAT numbers directly through the National Revenue Agency (NRA) public register at portal.nap.bg. For a step-by-step walkthrough, see our guide on how to verify a Bulgarian VAT number. (European Commission VIES)
Must foreign property owners in Bulgaria register for BULSTAT?
Yes. Under Article 3, para. 10 of the BULSTAT Registration Act, any foreign natural person who does not possess an EGN or LNCH and owns real estate in Bulgaria must register with the BULSTAT Register at the Registry Agency within 7 days of the property purchase. The penalty for late registration starts at 350 EUR. The BULSTAT number is needed to declare the property at the local tax office, connect utilities, open a bank account, and obtain insurance. Each co-owner must register individually if the property is jointly held. The registration fee is approximately 15 EUR. (BULSTAT Registration Act)
What is Bulgaria's VAT registration threshold after euro adoption in 2026?
As of January 1, 2026, Bulgaria adopted the euro and the mandatory VAT registration threshold is EUR 51,130 in annual taxable turnover. Compare this with thresholds in other EU member states such as Croatia and Cyprus in our global VAT threshold reference. Key changes include: the turnover calculation period is now a calendar year (previously a rolling 12 months); the application deadline is 7 days after exceeding the threshold; and registration takes effect the day after the threshold is exceeded. For non-EU foreign businesses, the threshold is nil — VAT registration is required before the first taxable supply. EU-based small enterprises may qualify for the new EU SME VAT Scheme if total EU-wide turnover stays under EUR 100,000. (VATCalc)
Do non-EU companies need a fiscal representative to register for Bulgarian VAT?
Yes, in most cases. Non-EU companies must appoint a fiscal representative who is jointly liable for Bulgarian VAT obligations. The exception is for non-EU companies established in a country that has a mutual assistance treaty with Bulgaria. EU-established companies do not need a fiscal representative and may register directly with the Bulgarian National Revenue Agency (NRA). All non-resident applications must be submitted to the NRA Territorial Directorate in Sofia, and the process typically takes around two weeks. (Avalara)
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