The network covers Bulgaria within the Eastern Europe region. Payslips there are drawn up in BGN, and dealings with a local firm are conducted in Bulgarian.
The business centres where the network is looking for a correspondent as a priority are Sofia, Plovdiv, Varna, Bourgas.
The country is a member of the European Union. An employee posted from another member state remains attached to the scheme of origin under the conditions set by the European coordination regulations, and the A1 certificate issued by the institution of the sending country is the proof of this. That document is called for during on-site inspections: it is applied for before departure, never afterwards.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Bulgaria, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
La comptabilité et la paie pour compte de tiers sont libres en Bulgarie : aucune licence, aucun agrément, aucun ordre. La seule contrainte légale porte sur la personne qui signe les états financiers, qui doit satisfaire aux conditions de diplôme et d'expérience des art. 17-18 de la loi comptable. Un projet de licence des cabinets comptables a été discuté mais n'a pas abouti.
Bulgaria is a member of the European Union and of the European Economic Area, which brings the employment of EU nationals under the social security coordination regulation and makes posting workable without prior work authorisation. The national scheme covers pensions, sickness, maternity, unemployment and accidents at work; it is funded by contributions collected by the Национална агенция за приходите (National Revenue Agency), which then transfers them to the managing bodies, chiefly the НОИ (National Social Security Institute) and the НЗОК (National Health Insurance Fund). Centralised collection makes the employer's reporting life appreciably simpler.
The country record here shows the lev as the currency; with the euro adoption timetable in motion, the currency in which salaries are paid should be confirmed as at the hiring date. Bulgarian is the language of contracts and filings, and official documents are in Cyrillic script.
No professional body governs accountancy or payroll: the activity is open, the only statutory constraint bearing on the qualifications and experience of the person who signs off financial statements.
Notification of the contract to the National Revenue Agency must be filed before the employee actually begins work. That sequence is the most commonly inspected point in Bulgaria: an employee found at their post without a registered notification puts the employer in a difficult position, whatever good faith is argued afterwards.
The employing vehicle has to be settled first, of course. An EU company may employ in Bulgaria without setting up a subsidiary, provided it registers as an employer with the Bulgarian authorities and assumes local reporting duties. Branch, subsidiary, or direct registration as a non-established employer: that decision comes at the outset.
A single monthly filing channel then carries both contributions and tax to the НАП, which keeps the number of counterparties low. Payslips must be produced and retained in the local form, income tax being withheld at source by the employer.
Mandatory particulars, duration, probation and notice are all fixed by the Bulgarian labour code; the language of the contract and the possible application of a sectoral collective agreement are checked at the same time.
Termination is subject to the same formal requirements as hiring: end-of-contract documents to hand over, service periods to record in the employment record, and the termination itself to notify.
The network asks 8 documents of any firm wishing to represent it in Bulgaria. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 6 are required of every applicant and 4 have a limited period of validity, the shortest being 1 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Удостоверение за актуално състояние (от Търговския регистър и регистъра на ЮЛНЦ)Certificate of good standing / current status from the Commercial Register Le registre bulgare est intégralement public et gratuit : le numéro ЕИК suffit à tout vérifier en ligne. Le certificat formel n'est utile que pour les dossiers papier. | Агенция по вписванията — Търговски регистър и регистър на ЮЛНЦ | 3 months Required | Official website |
| ЕИК/БУЛСТАТ ; Удостоверение за регистрация по ЗДДС (VAT)Unified Identification Code (EIK) and VAT registration certificate En Bulgarie l'ЕИК sert à la fois d'identifiant commercial et fiscal. Le numéro de TVA est BG + ЕИК ; il se vérifie sur VIES. Un cabinet de paie doit normalement être assujetti à la TVA. | Национална агенция за приходите (НАП) | No expiry Required | Official website |
| Удостоверение за наличието или липсата на задължения по чл. 87, ал. 6 от ДОПКCertificate of absence of public liabilities under art. 87(6) of the Tax and Social Insurance Procedure Code Attestation valable un mois seulement à compter de sa délivrance : la réclamer en fin d'instruction du dossier, pas au début. | Национална агенция за приходите (НАП) | 1 month Required | Official website |
| Удостоверение по чл. 87, ал. 6 от ДОПК (couvre aussi осигурителните вноски)Social contributions clearance — covered by the same art. 87(6) certificate Il n'existe pas d'attestation sociale séparée : depuis 2006 la НАП recouvre à la fois les impôts et les cotisations, et l'attestation art. 87(6) couvre les deux. Ne pas réclamer un document distinct de l'НОИ, il n'existe pas pour cet usage. | Национална агенция за приходите (НАП), qui recouvre les cotisations pour НОИ et НЗОК | 1 month Required | Official website |
| Застраховка професионална отговорностProfessional indemnity insurance Obligatoire seulement pour les auditeurs légaux (регистрирани одитори) au titre de la loi sur l'audit indépendant. Pour un cabinet comptable ou de paie, elle est facultative en droit bulgare mais très répandue : à exiger contractuellement. | Assureur agréé, sous supervision de la Комисия за финансов надзор (КФН) | 12 months Where applicable | Official website |
| Диплома и професионален стаж по чл. 17 и чл. 18 от Закона за счетоводството (съставител на финансови отчети) ; за одит: членство в ИДЕСQualification of the financial statements preparer (art. 17-18 Accountancy Act); IDES membership for statutory audit Il n'existe ni licence ni ordre pour les cabinets comptables bulgares : la loi exige seulement que la personne qui établit les états financiers remplisse des conditions de diplôme et d'ancienneté (art. 17 et 18 ЗСч). Demander le CV et le diplôme du responsable, pas une carte professionnelle qui n'existe pas. | Няма лицензиращ орган за счетоводните услуги ; Институт на дипломираните експерт-счетоводители (ИДЕС) pour l'audit | No expiry Required | Official website |
| Копие на лична карта или паспорт на управителяCopy of the manager's ID card or passport Le nom du управител et l'étendue de son pouvoir de représentation figurent déjà publiquement au registre du commerce : la pièce d'identité ne sert qu'à confirmer l'identité du signataire. | МВР — Министерство на вътрешните работи | No expiry Required | Official website |
| Регистрация като администратор на лични данни (отменена) — политика по GDPRData controller registration (abolished) — GDPR policy L'obligation d'enregistrement des responsables de traitement a disparu avec le RGPD en mai 2018. Demander à la place le registre des activités de traitement, l'accord de sous-traitance et, le cas échéant, les coordonnées du DPO. | Комисия за защита на личните данни (КЗЛД) | No expiry Where applicable | Official website |
The commercial register kept by the Registry Agency is freely and openly searchable. Bulgaria is in that sense a country where verification happens online, and a partner's or supplier's existence, officers and filed accounts can be checked directly without asking them for anything at all.
The central compliance document is the certificate under article 87(6) of the Tax and Social Insurance Procedure Code: it covers tax and social security position in a single instrument, which is unusual, but its validity is short. A file assembled over several weeks should therefore request it last.
Several names circulate in the local market for one and the same activity: счетоводна къща, счетоводно предприятие, or ТРЗ и личен състав, the last of these denoting payroll and personnel administration specifically. None of them corresponds to any authorisation; they say something about commercial positioning and nothing more.
La Bulgarie est un pays où presque tout se vérifie en ligne et gratuitement : registre du commerce (portal.registryagency.bg) et VIES. L'attestation art. 87(6) ДОПК est la pièce clé — elle couvre à la fois le fiscal et le social, mais ne vaut qu'un mois. Attention aux appellations concurrentes du marché : « счетоводна къща », « счетоводно предприятие » ou « ТРЗ и личен състав » (paie et administration du personnel) désignent la même activité, non réglementée.
The network opens 3 partner slots in Bulgaria, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Bulgaria has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
Because accountancy and payroll are unregulated in Bulgaria, our selection rests on verifiable evidence rather than on any licence. We look at the commercial register extract, the unique ЕИК identifier, a VAT number checkable through VIES, and a freshly issued article 87(6) certificate. We then ask for the qualifications and experience of the person answering for financial statements under articles 17 and 18 of the Accountancy Act, professional indemnity cover, and working GDPR documentation: a record of processing activities and a processor agreement.
Describe your requirement. No firm is listed in Bulgaria yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in BulgariaMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Bulgaria.