When establishing commercial relations and concluding contracts, foreign companies often require their Bulgarian partners to provide a certificate confirming their VAT registration. This certificate may be requested whenever such a need arises. It is not of unlimited validity and certifies only that, as at the date of issue, the person is registered for VAT in Bulgaria.
This document is issued by the director of the territorial directorate of the National Revenue Agency (НАП) according to the registered seat of the company or the permanent address of the natural person or sole trader (ET).
Filing a request for the issuance of the certificate
The request for the issuance of a certificate of VAT registration for use abroad is filed in person by the VAT-registered person – whether natural or legal – or by an expressly authorised representative. For this purpose, a special form is completed – a Request for the issuance of a document (form No. Окд-51), in which it is necessary to indicate the wish to obtain a certificate proving VAT registration for use abroad in accordance with Article 104(3) of the Value Added Tax Act (VAT Act). It is advisable to specify the type of document carefully, since, owing to confusion, the НАП often issues a certificate of registration under the VAT Act, which is a different document.
The request may also be filed electronically by means of a qualified electronic signature (QES), by a personal identification code (ПИК) issued by the НАП, or through a licensed postal operator.
Time limit for issuance and content of the certificate
The certificate proving VAT registration for use abroad is issued within a period of 7 days after the request is filed. The certificate itself follows the form set out in Annex No. 5 to Article 75(2) of the Regulations for the Application of the Value Added Tax Act. It is issued in three languages – Bulgarian, English and German – which makes it convenient for use in international commercial relations. Nevertheless, if the document is subject to legalisation, this requirement must be indicated at the time the request is filed, so that the certificate is duly certified for subsequent legalisation.
Fees for the issuance of the certificate
The issuance of a certificate proving VAT registration for use abroad does not require the payment of any fee.
Should you require further information, assistance or consultation in connection with the issuance of documents by the НАП, contact us on 0887550706 or by e-mail: [email protected]
