(English) Certificate for local natural person

As of August 15th 2016 certificates for local natural person are issued at the offices of the National Revenue agency (“NRA”).

The certificate is issued to a Bulgarian local natural person to serve before tax authorities of a country designated in the certificate.

The certificate for local natural person certifies that the person has the quality of a „local person“ for the current or for the ended fiscal year.

For the issuance of the certificate a request for issuance of a certificate for local natural person (Sample document N Окд – 273) has to be submitted at the office of the NRA which corresponds to the permanent residence address of the person.

The certificate for local natural person is issued within 7 days once the request is submitted to the competent structure (office) of the NRA and within 14 days if the request is submitted to another office other than that corresponding to the permanent residence address.

The request shall indicate the country and the year for which the certificate will be in force. For certificates with different designated countries and for periods longer than one year separate requests have to be submitted.

In case the quality of a „local natural person“ also has to be certified on a sample document form of a foreign tax authority, the foreign form has to be attached to the request for issuance of a certificate for local natural person necessarily accompanied by an accurate translation into Bulgarian made by a sworn translator.

Natural persons must complete Part II of the request that contains information relevant to their designation as local natural persons of the Republic of Bulgaria. See below the respective provision from the Income Taxes on Natural Persons Act:

Local Natural Persons
Art. 4. (1) Regardless of the citizenship thereof, a local natural person shall be a person:
1. whose permanent place of residence is in Bulgaria, or
2. who spends inside the territory of Bulgaria more than 183 days in each period of 12 consecutive months, or
3. who resides abroad on assignment of the Bulgarian State, its authorities and/or its organizations, or Bulgarian establishments, and the members of his/her family shall also be local natural persons, or
4. who has his/her centre of vital interests in Bulgaria.
(…)

In the course of the examination for issuance of a certificate for local natural person additional documents and information may be requested for submission from the requesting person by the NRA.

The issued documents may be received personally by the requesting person, by a duly authorized person or by mail on address indicated by the requesting person in the submitted request.