Quick Answer Bulgaria’s SAF-T (Standard Audit File for Tax) reporting obligation is now live. Large enterprises above certain turnover or tax contribution thresholds have been required to submit structured accounting data to the NRA since January 2026, with the obligation expanding in phased waves to broader categories of businesses through to 2030. For companies involved […]
Quick Answer A foreign company that wants to employ a person working remotely from Bulgaria does not need to establish a Bulgarian entity. Instead, it can register directly with the Bulgarian National Revenue Agency (NRA) as a foreign employer and insurer. Once registered, the company runs standard monthly payroll and social security declarations for the […]
Archive noteThis article was originally published in January 2012 and describes the introduction of the NRA Personal Identification Number (PIN) at that time. While the NRA PIN is still in use today, procedures, access methods, and digital services have changed significantly since then. For an up-to-date overview of accounting, tax administration, and interaction with the […]