How to Get a Bulgarian Company Tax Number: EIK & БУЛСТАТ Explained

Every Bulgarian company receives a unique identification number — but which one? If you are registering a company, starting as a freelancer, or simply trying to understand a Bulgarian business partner's paperwork, you have probably encountered the terms EIK, БУЛСТАТ, EGN, LNCH, and VAT number. They all serve different purposes, and confusing them leads to filing errors, delayed bank account openings, and rejected invoices. This guide explains each number, how you get it, where it appears, and which one applies to your situation.

What Is an EIK?

EIK stands for Единен идентификационен код (Unified Identification Code). It is a unique 9-digit number assigned to every company registered in the Bulgarian Trade Registry. Think of it as the company's "national ID" — it serves simultaneously as the company's commercial registration number, tax identification number, and statistical code.

Before the EIK system was introduced, Bulgarian companies needed separate numbers from the court register, the tax office, and the statistics bureau. The EIK unified all of these into a single identifier. This means that when someone asks for your company's "tax number" in Bulgaria, the answer is your EIK.

Key Facts About the EIK

• Format: 9 digits (e.g., 123456789)
• Assigned by: The Trade Registry (Търговски регистър), part of the Registry Agency
• When assigned: Automatically at the moment of company registration — no separate application
• Applies to: All legal entities registered in the Trade Registry — EOOD, OOD, AD, KD, SD, and other company types
• Permanence: The EIK never changes for the lifetime of the company, even after address changes, name changes, or ownership transfers
• Public: Freely searchable on the Trade Registry portal by anyone

What Is БУЛСТАТ?

БУЛСТАТ (BULSTAT) is a separate register maintained by the Registry Agency for entities that are not registered in the Trade Registry. The БУЛСТАТ register covers:

• Freelancers (свободни професии) — lawyers, accountants, translators, consultants, IT freelancers, etc.
• Non-profit organizations — foundations and associations (now also registered in the Trade Registry since 2018, but historically in БУЛСТАТ)
• Foreign company branches and representative offices
• Sole proprietors of certain regulated professions
• Other entities not subject to Trade Registry registration

БУЛСТАТ Number Format

The format depends on the entity type:

• Natural persons (freelancers): 10 digits — identical to their EGN (for Bulgarian citizens) or LNCH (for foreigners)
• Organizations: 9 digits — similar to EIK but from a different numbering sequence

The critical distinction: if you register a company (EOOD, OOD, etc.), you get an EIK from the Trade Registry. If you register as a freelancer, you get a БУЛСТАТ registration. These are different registers with different legal frameworks. A freelancer's tax rate on net income is 7.5% (after a normative expense deduction), compared to the 15% combined rate (10% corporate tax + 5% dividend tax) for companies.

EIK vs БУЛСТАТ vs LNCH vs EGN: Comparison

This table clarifies who gets which number and what it is used for.

How You Get an EIK

Getting an EIK is straightforward because it is not a separate process. Here is exactly what happens.

1. You file a company registration application with the Trade Registry — either yourself or through a lawyer. The application (Form A4) includes all company details: name, address, capital, manager, activities.
2. The Trade Registry registrar reviews the application within 1-3 business days (electronic filing) or 3-5 days (paper filing). They check that all documents are complete and comply with the Commercial Act.
3. Upon approval, the system assigns a 9-digit EIK automatically. The EIK appears on the registration confirmation and in the public Trade Registry database. You do not choose the number — it is generated sequentially by the system.
4. Your company is now identified by this EIK in all government systems, bank records, and commercial dealings. The EIK is permanent and never changes.

For a complete walkthrough of the registration process and required documents, see our guide on registering a company in Bulgaria as an EU citizen or our document checklist.

NRA Tax Registration: Automatic

One of the most common questions from foreign founders is: "After I register my company, do I need to separately register with the tax office?" The answer is no.

When the Trade Registry registers your company, the National Revenue Agency (NRA) is notified automatically through an electronic data exchange. The NRA registers your company in its system ex officio (on its own initiative) using the same EIK. You do not need to visit the NRA, file an application, or submit any documents for basic tax registration.

This automatic registration means your company is immediately recognized by the NRA for corporate income tax purposes, employer obligations (if you hire staff), and social security reporting. You can begin operating your business as soon as the Trade Registry confirms the registration.

What Is NOT Automatic

While basic NRA registration is automatic, several related registrations are not:

• VAT registration — requires a separate application to the NRA (see below)
• Social security self-insurance — if the owner/manager will pay themselves, a self-insurance declaration must be filed separately with the NRA
• Employer registration — if you hire employees, certain payroll-related registrations are handled through the monthly social security declarations, not a separate registration

VAT Number: "BG" + Your EIK

The Bulgarian VAT number is formed by adding the prefix "BG" to your 9-digit EIK. For example, if your EIK is 123456789, your VAT number would be BG123456789.

However — and this is a critical point that catches many foreign founders off guard — VAT registration is NOT automatic. Getting an EIK does not give you a VAT number. You must apply separately to the NRA for VAT registration.

When VAT Registration Is Mandatory

You must register for VAT when your taxable turnover exceeds EUR 50,000 in any consecutive 12-month period. The obligation arises on the date you exceed the threshold, and you must apply within 7 days. Late registration results in penalties — the NRA may assess VAT on all sales made after the date you should have registered.

Voluntary VAT Registration

You can register for VAT voluntarily at any time, even with zero turnover. Many companies choose voluntary registration because:

• EU B2B transactions — you need a VAT number to apply the reverse charge mechanism on intra-EU services
• Input VAT recovery — you can reclaim VAT on business expenses (office rent, equipment, professional services)
• Credibility — some larger clients and platforms require suppliers to be VAT-registered

Social Security Registration

If you are the owner-manager of an EOOD and you will be paying yourself (either salary, management fee, or dividends), you need to file a self-insurance declaration (Declaration 1) with the NRA. This is separate from the automatic tax registration and must be filed within 7 days of the start of your self-insurance.

The self-insurance declaration specifies:

• The chosen insurance income base — the amount on which you pay social security contributions (minimum EUR 466/month in 2026 for most activities)
• The insurance risks covered — you can choose between "all risks" (pension, healthcare, general illness, maternity) or "pension + healthcare only"
• The start date — when your self-insurance obligation begins

Social security contributions are calculated on your chosen insurance base and paid monthly by the 25th of the following month. Your accountant handles the calculations and filings. For a detailed breakdown of freelancer tax obligations, see our guide on Bulgaria freelancer tax rates.

Where Your EIK Appears

Under Bulgarian law, your EIK must be displayed on virtually every official company document and communication. Here is where it appears in practice.

Mandatory Display

• All invoices — every invoice must show the company's EIK, full legal name, and registered address
• Contracts — commercial contracts identify parties by EIK
• Company letterhead and correspondence — official letters, proposals, and communications
• Company website — the EIK must be displayed, typically in the footer or a legal notice page
• Bank account documents — your corporate bank account is linked to your EIK
• NRA correspondence — all tax filings, declarations, and payments reference the EIK
• Social security filings — monthly Declaration 1 and Declaration 6 use the EIK
• Annual financial statements — published in the Trade Registry under the EIK

Due Diligence Use

The EIK is also a powerful due diligence tool. Anyone can search the Trade Registry portal by EIK and see:

• Company name and registered address
• Manager(s) and method of representation
• Share capital and shareholders (for OODs)
• All filed documents (Founding Act, annual financial statements, changes)
• Current status (active, in liquidation, struck off)

When doing business with a Bulgarian company, always verify their EIK on the Trade Registry portal. It takes 30 seconds and tells you whether the company actually exists, who manages it, and whether any red flags are present (e.g., pending liquidation).

Frequently Asked Questions

Disclaimer: This article provides general guidance on Bulgarian company identification numbers based on current legislation as of April 2026. All monetary amounts are in EUR (Bulgaria adopted the euro on January 1, 2026). This article does not constitute legal or tax advice. For personalized guidance, consult a qualified Bulgarian lawyer or tax advisor. Last updated: April 7, 2026.