1
Which ground makes you a Bulgarian tax resident?
Art. 4 of the Personal Income Tax Act lists four alternative grounds. Any single one is enough — you do not need all of them. Citizenship is expressly irrelevant.
2
Where do you need to present it, and for which years?
The certificate is issued for one country and one tax year. Add every combination you actually need — most people discover they need more filings than they expected.
3
Where will you file the application?
Form Okd-273 goes to the National Revenue Agency. The statutory deadline depends on which office receives it.
Your certificate filing plan
Built from your answers on . This is general information, not advice on your individual case.
What this tool does and does not do. It applies the statutory framework to the answers you gave. It cannot see your foreign filings, your treaty position abroad, or the evidence in your file — and the NRA decides on the file in front of it, not on a self-assessment. Where a treaty departs from the standard model, the actual treaty text governs and needs to be read.