Digital Nomad's Complete Guide to Legal Freelancing in Bulgaria 2026

Bulgaria is increasingly popular with digital nomads — low taxes, low costs, EU access, and a growing tech community. Here's how to set up legally.

Step 1: Sort out residency

EU/EEA citizens: You can register your EU residency in Bulgaria at the local Population Registry. No visa required.

Non-EU citizens: You'll need a Type D (long-stay) visa, then apply for a temporary residence permit. This typically requires proof of income or employment.

Once resident, you get an EGN (Bulgarian personal number) or LNCH (foreign national number) — both are needed for freelance registration.

Step 2: Register your BULSTAT number

This is your business ID (like a sole trader number). Register online via Firmify:

1. Create account → BULSTAT → New registration
2. Select "Individual (freelance profession)"
3. Fill in your details (use your LNCH if not Bulgarian)
4. Sign and submit — documents prepared automatically
5. Cost: EUR 29 | Time: 1–3 business days

Step 3: File OKD-5 at NRA

Within 7 days of starting activity, file an OKD-5 declaration at the National Revenue Agency (NRA). This registers you as self-employed for tax purposes.

You can do this online at nap.bg (requires QES) or in person at an NRA office.

Step 4: Set up accounting

Activate Firmify's free accounting module:

• Set your NPR percentage (25% for most digital nomads)
• Set your insurable income (minimum BGN 933/month)
• Choose VAT type (most start with Art. 97a if they have EU clients)

Done — all deadlines, reminders, and reports are handled automatically.

Tax obligations calendar

Deadline	Obligation
14th of each month	VAT/VIES declaration (if Art. 97a registered)
25th of each month	Social insurance declaration (D1/D6)
April 15 / July 15 / October 15	Quarterly advance income tax
April 30	Annual tax return (Art. 50 PITL)

Banking

Open a Bulgarian bank account with your BULSTAT number. Recommended options for international nomads:

• DSK Bank, UniCredit — full service Bulgarian banks
• Revolut/Wise — accept BGN and EUR, good for international transfers (not a Bulgarian business account but useful for receiving payments)

Living in Bulgaria

Average monthly costs for a comfortable lifestyle in Sofia:

• Apartment (1BR): BGN 1,000–1,400
• Food (home cooking): BGN 400–600
• Transport (public): BGN 50
• Coworking space: BGN 150–300

Total: BGN 1,600–2,300/month (EUR 820–1,180)

Community

Sofia has a growing expat and tech community. Spaces like Betahaus Sofia, WeWork, and Puzl CowOrKing are popular with digital nomads.

➡️ Start your freelance registration in Bulgaria — EUR 29