Record in the Bulgarian register BULSTAT

The record in the Bulgarian register BULSTAT is the smallest form of business/economic activity in Bulgaria.

Each person that performs a business/economic activity in Bulgaria has to be recorded in the BULSTAT register. The smallest form of business corresponds to the German “Gewerbe” (trade) and does not represent a business in terms of commercial law.

According to Article 3 of the Bulgarian law of BULSTAT (Bulg. ЗаконзарегистърБулстат”, short: GRB) the following persons are to be recorded therein:

  1. Legal persons not being traders;
  2. The settlements of foreign persons not being traders;
  3. Trade representatives of the foreign persons according to Article 24 of the Investment Promotion Act;
  4. Foreign legal persons
    1. That run a business establishment in Bulgaria or
    2. Whose effective management of the company takes place in Bulgaria or
    3. Own property in Bulgaria;
  5. Associations that aren’t personified according to the law of obligations and the law of contract (Bulg. „Закон за задълженията и договорите“, short: GSV), including those that are organised in the craft sector and insurance funds according to Article 8 of the National Insurance Act;
  6. Aside of the persons specified in the points 1 to 5, persons that are insurers but not natural persons;
  7. Establishments of the persons listed in 1, 4 and 6 as well as establishments of registered traders;
  8. Natural persons that are freelancers or craftsmen;
  9. Foreign natural persons that do not possess a personnel number/ staff ID and
    1. Perform commercial activities or self-employed personal services including those performed from a business establishment;
    2. Own property in Bulgaria;
    3. Are insurers;
  10. Other natural personal insurers.


The managing director or his deputy/exclusively authorised representative is obliged to perform the record in the BULSTAT register within 7 days starting from the constitution of the liability (Article 12 GRB).

Persons specified under points 1 to 7 are recorded in the BULSTAT register with the submission of their documents and the request for registration of the information according to Article 10 (1) item II GRB.

Persons specified under points 8 to 10 are recorded with the submission of the request and their annexed documents.




Persons performing a business/economic activity must pay an income tax of 10 % from their profit. Nevertheless, their expenditures are not recognised; only a lump sum of 25 % on their receipts is.



It costs 15 BGN to be recorded in the BULSTAT register.