Become a resident of Bulgaria
Become a resident of Bulgaria – Fiscal residence in Bulgaria
The tax lawyers of Plovdiv Legal can assist you to become a tax residence of Bulgaria. We can assist you to lodge your tax residence application in Plovdiv or in your local tax office.
Art. 4 of the Income Taxes on Natural Persons Act in Bulgaria defines a tax resident of Bulgaria as a person regardless of the citizenship:
- whose permanent place of residence is in Bulgaria, or
- who spends inside the territory of Bulgaria more than 183 days in each period of 12 consecutive months, or
- who resides abroad on assignment of the Bulgarian State, its authorities and/or its organizations, or Bulgarian establishments, and the members of his/her family shall also be local natural persons, or
- who has his/her centre of vital interests in Bulgaria.
For the purposes of para.1, item 2 the person shall be regarded as a tax resident of Bulgaria for the year during which his stay exceeds 183 days. The day of entering the country and the day of leaving the country shall be regarded as days of stay within the country. For the purposes of the same para., the period of stay in Bulgaria for the sole purpose of receiving education or medical treatment shall not be regarded as a period of stay in Bulgaria.
For the purposes of para. 1, item 4 the person shall have his centre of vital interests in Bulgaria in those cases where the interests of the person are closely connected with the country. In the course of determining those interests, the following may be taken into consideration: the family, the property, the place in which the person carries out his employment, professional or business activity, and the place from which he manages his property.
Bulgarian residence for EU citizens
То strengthen your tax residence application under Art. 4, para 4 (vital interests), you may apply for a Bulgarian residence and Bulgarian ID card for EU nationals. We will assist you during the entire procedure from preparing the set of application documents to receiving a Bulgarian ID card.
The procedure of issuing a residence permit in Bulgaria for individuals, who are citizens of the European Union (EU) is governed by the Law on Entering, Residing and Leaving the Republic of Bulgaria of EU citizens and members of their families . According to it:
Art. 6. (1): A European Union citizen shall reside in the Republic of Bulgaria with identity card or passport within a term of up to three months.
Art. 7. (1): A European Union citizen may reside in the Republic of Bulgaria long-term or permanently, for which a certificate shall be issued by the “Migration” directorate in the Ministry of Interior Affairs, the Sofia Directorate of the Interior Affairs (SDIA) or the regional directorates of the Ministry of Interior Affairs or by officials authorised by the directors.
(2) The long-term residence is for a period of up to five years. The immigration lawyers of Plovdiv Legal can further assist you to convert your long-term residence to permanent residence after five years.
The implication of these provisions is that any person who would like to stay in Bulgaria for more than 3 months, should obtain a permit by the competent departments of the Ministry of Interior Affairs. In order to qualify, a person must meet one of the following statutory conditions:
- To be an employee or a self-employed person in Bulgaria;
- To have health insurance and sufficient funds to cover the costs of their residence and those of their family members without being a burden on the social assistance system, in other words, be an insured or self-insured person in Bulgaria;
- To be enrolled in an educational institution for the purposes of training, including vocational training, and meet the above point.
Benefits of obtaining Bulgarian residence for European citizens
- The Bulgarian residence permit and Bulgarian ID card are a precondition for family reunification of your non-EU family members to Bulgaria and the European Union.
- Bulgarian legislation considers cohabiting couples as a family. You are not required to present a valid marriage certificate or CBR check. Full assistance will be provided to obtain the status of cohabiting couple.
- Obtaining a Bulgarian ID card is considered advantage to be granted tax residence of Bulgaria.
- The Bulgarian residence and ID card will guarantee hassle-free visits to Bulgaria and other EU countries for British citizens after the Brexit.
- The Bulgarian ID card is a precondition to exchange your driving license for a Bulgarian driving licence.
- Holding a Bulgarian ID card, you don’t need your passport or national ID card to incorporate a company in Bulgaria. The ID card is considered a valid document for the registration of a company in Bulgaria.
For more details about obtaining Bulgarian residence in Plovdiv or Bulgarian ID card in Plovdiv, please feel free to contact us.
To further facilitate your tax residence application in Bulgaria, you may buy a property in Plovdiv or in other part of the country.