Introduction
In Bulgaria, the Tax Identification Number (TIN) is a unique identifier assigned to individuals and legal entities for tax purposes. Possessing the correct TIN is essential for compliance with Bulgarian tax regulations, facilitating accurate tax reporting, and ensuring seamless business operations. All information provided in this guide is verified from official sources, including the National Revenue Agency (NRA) of Bulgaria and the European Commission.European Commission
Tax Identification Number Types
In Bulgaria, the TIN is known as the “Единен граждански номер” (Unified Civil Number) for individuals and the “Единен идентификационен код” (Unified Identification Code) for legal entities:
- Unified Civil Number (ЕГН): Assigned to Bulgarian citizens and foreign residents for personal identification.Taxation and Customs Union
- Unified Identification Code (ЕИК): Assigned to legal entities and is used for tax and business identification purposes.
These identifiers are applicable as follows:
- Individuals: Use the ЕГН as their TIN.
- Legal Entities: Use the ЕИК as their TIN.
TIN Format and Structure
The formats for Bulgarian TINs are as follows:
- Unified Civil Number (ЕГН):
- Format: 10 digits.
- Structure:
- Digits 1–6: Date of birth in the format YYMMDD.
- Digits 7–9: Unique identifier.
- Digit 10: Checksum digit for validation.
- Unified Identification Code (ЕИК):
- Format: 9 digits.
- Structure:
- Digits 1–8: Unique identifier assigned to the entity.
- Digit 9: Checksum digit for validation.
Issuing Authority and Registration Process
The National Revenue Agency (NRA) of Bulgaria is responsible for issuing TINs. Their official website provides comprehensive information on tax obligations and services.
Registration Process:
- For Individuals:
- Eligibility: All Bulgarian citizens and foreign residents.
- Documents Required:
- Personal identification documents (e.g., passport, national ID card).
- Residence permit (for foreign residents).
- Application Process:
- Visit the local NRA office.
- Submit the required documents.
- The ЕГН is typically issued at birth for Bulgarian citizens or upon registration for foreign residents.
- For Legal Entities:
- Eligibility: All companies and organizations operating in Bulgaria.
- Documents Required:
- Company incorporation documents.
- Proof of address.
- Identification documents of company representatives.
- Application Process:
- Register the company with the Bulgarian Commercial Register.
- Upon successful registration, the ЕИК is assigned and serves as the TIN.
There are no fees associated with obtaining a TIN in Bulgaria.
TIN Verification and Lookup
To verify a Bulgarian TIN, individuals and businesses can use the following methods:
- For VAT Numbers:
- Utilize the European Commission’s VIES (VAT Information Exchange System) to validate Bulgarian VAT numbers.
- For Non-VAT TINs:
- Contact the NRA directly or visit their official website for guidance on verification procedures. NRA
Using official resources for TIN verification is crucial to ensure accuracy and compliance with tax regulations.
TIN and VAT Number Connection
In Bulgaria, the TIN for legal entities (ЕИК) also serves as the VAT identification number. The format for Bulgarian VAT numbers is:
- Format: ‘BG’ + 9 digits (the ЕИК).
- Example: BG123456789
For individuals registered for VAT, the VAT number comprises ‘BG’ followed by their ЕГН.
Importance of Accurate TIN Validation
Accurate TIN validation is vital for:
- Ensuring Compliance: Correct TINs are necessary for fulfilling tax obligations and avoiding legal penalties.
- Facilitating Transactions: Valid TINs streamline business operations and financial transactions.
- Preventing Fraud: Proper validation helps in detecting and preventing fraudulent activities.
Businesses and individuals should regularly verify TINs to maintain compliance and ensure the integrity of financial dealings.