Do I need to be a Bulgarian citizen to freelance in Bulgaria?

No. EU/EEA citizens can freely register as freelancers. Non-EU citizens need a residence permit — typically obtained on the basis of self-employment or by registering an EOOD.

Can I freelance in Bulgaria while remaining tax resident elsewhere?

In most cases no. If you spend more than 183 days per year in Bulgaria or your "centre of vital interests" is here, you become a Bulgarian tax resident and must declare worldwide income locally. Always check the relevant double-tax treaty.

What is the cheapest legal structure to start with?

ET (Sole Trader) — registration costs around 30 BGN (15.34 EUR) and bookkeeping is single-entry. The trade-off is unlimited personal liability.

When do I have to register for VAT?

When your taxable turnover crosses 100,000 BGN (51,129 EUR) over any 12 consecutive months. Voluntary registration is also possible at any turnover.

Can I issue invoices in English?

Yes. Bulgarian law does not require the invoice to be in Bulgarian. However, all 14 mandatory fields under ZDDS Art. 114 must be present, and the document must be archived per Art. 12 of the Accounting Act.

How much social security do I really pay each month?

On the minimum insurance income (933 BGN / 477 EUR), expect roughly 260-300 BGN (133-153 EUR) per month in combined contributions. Higher declared insurance income raises both the contribution and your future pension and sickness benefits.

Do I need a Bulgarian accountant?

For ET with simple turnover, a digital tool like Fakturka.bg combined with an annual consultation may be enough. For EOOD, an accountant is practically mandatory because of double-entry bookkeeping and the annual financial statement filing.

What happens if I miss a deadline?

NRA penalties for late VAT returns range from 500 to 10,000 BGN (256 to 5,113 EUR). Late personal income tax returns attract penalties from 500 BGN (256 EUR) upward. Set automated reminders or use Fakturka.bg's built-in tax calendar.

Freelancing in Bulgaria 2026 — Complete Tax & Legal Guide

Freelancing in Bulgaria 2026 — sole trader vs EOOD, 10% tax, social security, VAT threshold 100,000 BGN, invoicing rules. Expat guide by Fakturka.bg.