Tax Identification Number (TIN) in Bulgaria: Complete Guide for Foreigners and Businesses in 2026

EGN, LNCh, UIC (EIK), BULSTAT, VAT Number, PIC — what each identifier is, who needs it, how to obtain it, and the mistakes that cause problems with banks, contracts and the tax authority

Introduction

When registering a company, buying property, opening a bank account, taking up employment or paying taxes in Bulgaria, foreigners encounter a range of identification numbers. The most common misconception is that Bulgaria has a single universal Tax Identification Number equivalent to the TIN used in other countries. In practice, Bulgaria uses several different identifiers — each assigned to a specific category of person or entity, for a specific purpose.

Using the wrong identifier — putting a VAT number where an EIK is required, or referencing an EGN in a corporate contract — creates problems: contracts are invalidated, bank transfers are rejected, tax filings are refused, and counterparties lose confidence. This guide explains every identifier in the Bulgarian system, who receives each one, what it looks like, how to obtain it, and precisely when each one should be used.

Section 1. What Is a Tax Identification Number?

In international practice, a Tax Identification Number (TIN) is a unique identifier assigned by a state’s tax authority to individuals and legal entities for the purpose of tax administration. It appears on tax returns, invoices, contracts, and official correspondence with government bodies.

Bulgaria does not have a single document or number called ‘TIN’ — the function is distributed across several identifiers depending on the type of person or entity, the stage of their relationship with the Bulgarian state, and the specific purpose. The Bulgarian National Revenue Agency (Национална агенция за приходите, NAP/НАП) uses different identifiers for individuals and companies, and within those categories, further distinctions apply for Bulgarian citizens, foreign residents, and foreign nationals without residency.

Section 2. The Five Identifiers — An Overview

EGN — 10 digits

Единен граждански номер — Unified Civil Number

The primary identifier for Bulgarian citizens. Assigned at birth by the civil registration system. A 10-digit number encoding the person’s date of birth, gender and sequence number. Used for all interactions with state authorities, employment, banking, healthcare, social security and tax.

Used for: Tax returns, employment, banking, healthcare, social security, property purchase, all state services

LNCh — 10 digits

Личен номер на чужденец — Foreigner’s Personal Number

The identifier for foreign nationals residing in Bulgaria. Assigned by the Migration Directorate when a foreign national receives a residence permit or long-term visa. Functionally equivalent to the EGN for all practical purposes — it is the foreign national’s primary identifier in all interactions with Bulgarian state authorities.

Used for: Tax returns, employment, banking, property purchase, company registration, all state services for foreign residents

EIK / UIC — 9 digits (companies)

Единен идентификационен код — Unified Identification Code

The identifier for Bulgarian-registered companies, organisations and sole traders. Assigned automatically by the Commercial Register (Търговски регистър) at the moment of company registration. The EIK is the company’s primary identifier in all commercial, tax and administrative contexts. It is sometimes called UIC in English-language contexts — they are the same number.

Used for: Commercial Register, tax filings, invoices, contracts, bank accounts, all business dealings

VAT No. — BG + 9-digit EIK

ДДС номер — VAT Identification Number

The identifier for VAT-registered entities. Format: ‘BG’ followed by the company’s EIK. Not a separate number from the EIK — it is the EIK with the ‘BG’ prefix added. Required on all invoices for VAT-registered transactions and for intra-EU trade. Verified through the EU VIES system.

Used for: VAT invoices, EU intra-community supplies, VIES verification, EU customs declarations

BULSTAT — 9 digits (same as EIK for companies)

Регистър БУЛСТАТ

A registration number used by legal entities that are not registered in the Commercial Register — foreign companies with Bulgarian branches, NGOs, budget organisations, self-employed individuals, and certain other categories. For companies registered in the Commercial Register, the EIK and BULSTAT number are identical. The BULSTAT Register is maintained by the Registry Agency.

Used for: Foreign company branches, NGOs, freelancers, non-commercial entities

PIC — Variable

Персонален идентификационен код — Personal Identification Code

Not a tax number but an access code issued by the NRA for individuals to use the NRA’s electronic services portal (e-services.nap.bg). Enables online filing of tax declarations, checking tax liabilities, and accessing NRA correspondence. Issued on application to any NRA office or online.

Used for: NRA e-services portal: online tax declarations, tax liability checks, NRA correspondence

Section 3. Who Needs Which Identifier?

Section 4. The EIK (UIC) — The Company Identifier in Detail

The EIK (Единен идентификационен код) is the single most important identifier for foreign entrepreneurs operating in Bulgaria. It is issued automatically by the Commercial Register at the moment the company’s registration is approved — no separate application is required. From that moment, it is the company’s permanent identifier for all purposes.

Structure of the EIK

The EIK consists of 9 digits. For companies registered in the Commercial Register, the EIK and the BULSTAT number are identical. The number is unique and does not change — it follows the company for its entire existence. If the company changes its name, address, directors or shareholders, the EIK remains the same.

Where the EIK Must Appear

• On all commercial invoices issued by the company;
• On all contracts entered into by the company;
• On all correspondence with the NRA, Commercial Register, and other state authorities;
• On the company’s website (required under Bulgarian commercial law);
• On all bank transfer instructions where the company is the payer or payee;
• On all employment contracts and payroll documents;
• In the company’s annual financial statements.

Section 5. The LNCh — The Foreign National’s Identifier

The LNCh (Личен номер на чужденец — Foreigner’s Personal Number) is the functional equivalent of the Bulgarian EGN for foreign nationals living in Bulgaria. It is a 10-digit number issued by the Migration Directorate of the Ministry of Interior when a foreign national receives a Bulgarian residence permit or is granted long-term stay authorisation.

When Is an LNCh Issued?

• Upon issuance of a Bulgarian long-term or permanent residence permit;
• Upon registration by EU citizens who have exercised their right of residence for more than three months;
• In certain cases, for foreign nationals who purchase property in Bulgaria without taking up residency — the LNCh may be obtained specifically to facilitate the property transaction and associated tax registration.

Using an LNCh Without Residency for Property Purchase

A common situation: a foreign national purchases a Bulgarian property without intending to reside in Bulgaria. They do not have residency and therefore do not have an LNCh. In this case, an LNCh can be obtained through an application to the Migration Directorate, specifically to enable the property registration and tax obligations that arise from property ownership. The process involves submitting the passport, documentation of the property transaction, and completing the application form.

Section 6. The VAT Number — BG + EIK

A Bulgarian company’s VAT number is not a separate identifier — it is the company’s EIK with the prefix ‘BG’ added. A company with EIK 123456789 has VAT number BG123456789. The two numbers therefore share the same 9-digit sequence; only the prefix distinguishes them.

Mandatory vs Voluntary VAT Registration

VAT registration in Bulgaria becomes mandatory when the company’s taxable turnover in any 12-month period exceeds BGN 100,000 (approximately EUR 51,000). The application for VAT registration must be submitted before the end of the month in which the threshold is crossed. Voluntary registration is available at any time below the threshold and is advisable for companies that buy from VAT-registered suppliers or provide services to EU VAT-registered clients.

The VIES System

The VAT Information Exchange System (VIES) is the EU-wide database that allows any person or business to verify whether a given VAT number is valid and registered in any EU member state. Bulgarian VAT numbers (BG + EIK) appear in VIES from the date of registration. For intra-EU B2B transactions, verifying the customer’s VAT number through VIES before applying the zero-rate / reverse charge is a legal requirement — not a best practice.

VIES is accessible free of charge at ec.europa.eu/taxation_customs/vies. A valid VIES result confirms the VAT number is active; an invalid result means either the number is wrong, the company is not VAT-registered, or there is a system delay in updating the database.

Section 7. BULSTAT vs EIK — The Distinction

The BULSTAT Register (Регистър БУЛСТАТ) predates the Commercial Register and originally served as the primary business identifier in Bulgaria. Following the creation of the Commercial Register in 2008, companies registered there receive an EIK — and for these companies, the EIK and BULSTAT number are identical. The BULSTAT Register now primarily serves entities that are not in the Commercial Register.

Section 8. How to Obtain Each Identifier

EIK — Company Registration

The EIK is issued automatically by the Commercial Register within 3 business days of a successful EOOD or other company registration application. No separate application is needed. The EIK appears on the registration certificate (Удостоверение за вписване в Търговския регистър) and is immediately searchable in the public Commercial Register portal at portal.registryagency.bg.

LNCh — Foreign National Application

VAT Number — NRA Registration

PIC — NRA E-Services Access

The PIC (Personal Identification Code) for NRA e-services can be obtained by visiting any NRA office in person with a valid identity document, or by submitting an online request through the NRA portal. The PIC is issued at the NRA office on the day, or delivered by post within a few days for postal applications. Alternatively, individuals with a Bulgarian qualified electronic signature (КЕП) can access NRA e-services directly without a PIC.

Section 9. How These Identifiers Are Used in Practice

Section 10. TIN and Tax Residency

Holding a Bulgarian identifier — an LNCh or EIK — does not automatically make a person or company a Bulgarian tax resident. Tax residency is a separate legal status determined by physical presence and economic connections, not by registration.

Individual Tax Residency

A foreign national becomes a Bulgarian tax resident if they: spend more than 183 days in Bulgaria in any 12-month period; or have their centre of vital interests in Bulgaria (permanent home, primary family connections, principal economic activity). A Bulgarian tax resident is taxable on their worldwide income at the 10% flat personal income tax rate.

Company Tax Residency

A company registered in the Bulgarian Commercial Register is a Bulgarian tax resident — it pays Bulgarian corporate income tax at 10% on its worldwide profit (with credit for foreign taxes under applicable double tax treaties). A foreign company that conducts business through a Bulgarian branch is taxable in Bulgaria only on the profit attributable to the Bulgarian branch’s activities.

Section 11. Common Mistakes Foreigners Make

Section 12. How to Verify a Bulgarian Identifier

Verifying a Company’s EIK

Any company’s EIK can be verified through the free public Commercial Register portal at portal.registryagency.bg. Search by company name or EIK number to confirm the company’s registration status, registered address, directors, and any insolvency or liquidation proceedings. The search is free and does not require registration.

Verifying a VAT Number

Bulgarian VAT numbers (BG + EIK) are verified through the EU VIES system at ec.europa.eu/taxation_customs/vies. VIES confirms whether the VAT number is currently active and registered in Bulgaria. For B2B intra-EU transactions, always perform and save a VIES check before issuing a zero-rated invoice.

Verifying an LNCh or EGN

LNCh and EGN numbers belong to individuals and cannot be publicly verified for privacy reasons. Banks and official bodies have access to the relevant registers; individuals cannot independently verify another person’s LNCh or EGN through a public portal. For contractual purposes, the individual’s identity document is the primary verification tool.

Section 13. Practical Checklist

• Determine which identifier you need — EIK (company), LNCh (foreign individual resident or property buyer), VAT number (VAT-registered business), BULSTAT (branch or non-commercial entity)
• For company registration: ensure EIK will be issued automatically; plan tax registration with NRA within 7 days of Commercial Register registration
• For property purchase as a foreign individual: initiate LNCh application at least 3–4 weeks before the planned notarial appointment
• For VAT registration: monitor turnover monthly; submit the application before BGN 100,000 threshold is crossed; consider voluntary early registration if working with EU B2B clients
• For invoicing: confirm your accounting system uses the EIK for all commercial documents and the VAT number (BG + EIK) for VAT invoices — keep them clearly labelled
• For intra-EU B2B transactions: verify the counterparty’s VAT number through VIES before issuing a zero-rated invoice; save the verification result
• For NRA e-services access: obtain PIC from NRA office, or obtain a Bulgarian qualified electronic signature (КЕП) for direct portal access
• For employment: confirm each employee’s EGN (Bulgarian) or LNCh (foreign) is correctly recorded in the employment contract and NRA registration
• Regularly check that your company’s Commercial Register details are current — if directors, address or shareholders change, update within the statutory period

Frequently Asked Questions