How do I work as a freelancer?
You do not need a company — you need a BULSTAT registration. To work freelance, you register in the BULSTAT register at the Registry Agency as a "person exercising a free profession", within 7 days of starting the activity; it can be done online with an electronic signature. You receive a unique 9-digit identification code, by which the revenue agency, the social security institute and every other body will identify you. You then register with the revenue agency as a self-insured person, also within 7 days. You pay your own contributions: the minimum monthly insurance income for 2026 is BGN 1,077 (≈€550.66), and the monthly declaration is filed by the 25th of the following month.
📋 The rules
- Register in BULSTAT within 7 days of starting
- You receive a 9-digit identification code
- Register with the revenue agency as self-insured, also in 7 days
- Minimum insurance income 2026: BGN 1,077 (≈€550.66)
- The monthly declaration is filed by the 25th
🔓 Exceptions
- No company registration is required — a free profession is exercised as an individual
- Above the statutory turnover threshold, VAT registration follows
- Contributions are reconciled annually with the tax return
⚠️ Penalties & fines
Working without registering is not a "grey area" but an offence: an unfiled self-insured declaration, undeclared income and unpaid contributions bring penalties from the revenue agency, back-assessment with interest, and lapsed health insurance rights — meaning your appointments stop being covered. No contributions also means no pension service, no sick pay and no maternity entitlement. Careful with platforms: income from foreign clients must be declared, and the revenue agency receives data through international exchange. The annual return must be filed even at a loss or with no income at all.
📎 Official sources
- National Revenue Agency · Free professions →
- Registry Agency · BULSTAT register →
- Social Security Institute · Self-insured persons →
❓ Frequently asked
Do I need a company to freelance?
No. A free profession is exercised as an individual — you register in the BULSTAT register as a person exercising a free profession and receive a 9-digit identification code.
How soon must I register?
Within 7 days of starting the activity — both in the BULSTAT register and with the revenue agency, by filing the declaration of self-insured status.
How much do I pay in contributions?
You insure yourself on a chosen income no lower than the statutory minimum. For 2026 the minimum monthly insurance income is BGN 1,077 (≈€550.66).
When are the declarations due?
The monthly declaration is filed by the 25th of the following month. The annual tax return must be filed even where you made a loss or earned nothing at all.
What if I do not register?
Penalties from the revenue agency, back-assessment with interest, and lapsed health insurance rights. No contributions also means no pension service, sick pay or maternity entitlement.
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