Reference

A–Z index

The key terms of buying, selling, residence and taxes on Bulgaria's southern coast — alphabetical, briefly explained, with a direct route to the matching guide page.

A

A1 certificate: The A1 certificate under Regulation 883/2004 confirms that a posted employee or self-employed person remains covered by Bulgarian social security; in Bulgaria it is issued by NAP. Without an A1, the host country may demand contributions.Residence →
Acceptance of inheritance: Inheritance is accepted expressly, by written declaration, or implicitly through acts that clearly show the intention to accept, such as selling estate assets. At the request of an interested party, the district court may set the heir a deadline to declare.Selling →
Acceptance under benefit of inventory: With acceptance under benefit of inventory, the heir is liable for the deceased's debts only up to the value of the assets received. The declaration is filed with the district court within the statutory period; for minors this form of acceptance is mandatory.Selling →
Account blocking (reasons): Banks may block an account if documents on the origin of funds are missing, client data is outdated, or an official order exists — for example from the NAP or a bailiff. To lift the block, submit the requested documents; for official freezes a lawyer helps.Buying process →
Account maintenance fees: Fees for account maintenance, cards and transfers vary considerably between Bulgarian banks; each bank publishes its current tariff on its website. Comparing before opening an account pays off, especially for non-residents, who are charged surcharges by some banks.Buying process →
Account opening by power of attorney: An account in Bulgaria can also be opened through an authorised representative; many banks require a notarised power of attorney, often on their own template. Whether a foreign power of attorney with an apostille is accepted is decided by the individual bank.Buying process →
Accountant (duties): Every Bulgarian company must keep ongoing books under Bulgarian accounting law; in practice a local accountant handles this and files the returns with NAP and NOI on time. Scope and cost depend on document volume and staff.Residence →
Accounting duties (OOD): A Bulgarian company needs ongoing bookkeeping and files an annual return and accounts — even with no turnover. Factor these costs into the company-route calculation.Residence →
Acquisitive prescription (adverse possession): Ownership can be acquired through long, uninterrupted possession as one's own (pridobivna davnost); the periods for good-faith and bad-faith possession are set by law. In practice it is often documented by a notarial ascertainment deed after a possession check — have such titles examined with particular care.Buying process →
Act 14 (structural completion): Certificate that the structural shell is complete — the first of three acceptance stages of a new build in Bulgaria. From this stage ownership of the emerging property can be transferred.Buying process →
Act 15 (completion): Protocol establishing that the building is complete as contracted — handover between developer and builder. The second acceptance stage before the use permit.Buying process →
Act 16 (use permit): The building's use permit — the final acceptance stage. Without Act 16 a new build cannot be used regularly; the status is checked per property with the municipality or the DNSK supervision authority.Buying process →
Address registration: Registering your address with the municipality. A registered Bulgarian address is required for residence permits and many administrative steps — your own property fulfils this.Residence →
Address registration of the property: The administrative address of a property is assigned by the municipality; it is needed for utility contracts, mail delivery and your own address registration. For new buildings or missing numbers, the owner applies to the municipality for an address.Buying process →
Adoption and Residence: Adoption creates a family bond from which a right of residence may follow — for the adopted child or the adoptive parent. A final adoption decision is decisive; details are clarified by the court, the Migration Directorate and a lawyer.Residence →
Advance corporate tax payments: Depending on the previous year's turnover, companies make monthly or quarterly advance payments of corporate tax; below a statutory turnover threshold no advance payments are due. The current thresholds are published by the NAP.Residence →
Agricultural land (category): Agricultural land in Bulgaria is divided into legally defined categories by soil quality; the category affects value and the conditions for a later change of designation. The category of a specific plot is confirmed by the municipal agriculture office.Buying process →
Annual accounts (publication): The annual financial statements of an OOD are published in the Commercial Register at the Registry Agency; the Registry Agency announces the current deadline. Missing the publication triggers fines set by law.Residence →
Annual property tax: Annual municipal tax on property ownership, plus the municipal waste fee. Both are levied by the property's municipality; payment is possible from abroad.Buying process →
Annual tax return (individuals): Individuals with taxable income in Bulgaria, such as rental income, file an annual tax return with the NAP. Most types of income are taxed at the flat rate of 10 %.Residence →
Anti-money-laundering act (ZMIP): Bulgaria's anti-money-laundering act (ZMIP) obliges banks, notaries, estate agents and lawyers to identify clients, check the source of funds and report suspicious transactions. For buyers this means preparing documents early.Buying process →
Apostille: International certification under the Hague Convention. Foreign documents and powers of attorney generally need an apostille plus certified translation for use in Bulgaria.Buying process →
Aquae Calidae: A historic thermal complex in the Vetren district of Burgas (Latin for warm waters): Roman-Byzantine ruins, a museum and a modern thermal centre with hot mineral pools.Locations →
Area discrepancy: When the area in an old notary deed differs from the cadastral map — a common situation on Bulgaria's southern coast — it counts as an "incompleteness or error" under the Cadastre Act. Correction is requested from the cadastre office (SGKK) with supporting evidence; if a neighbour objects, a civil court must settle the boundary first.Buying process →
Article 14 declaration: With the declaration under Art. 14 of the Local Taxes and Fees Act, owners report the property data to the municipality for tax assessment. Observe the statutory deadline after acquisition; binding information is provided by the municipal tax office.Buying process →
Articles of association: The founding document of an OOD: it governs shares, management, the general meeting and profit distribution. In a single-member company (EOOD) it is replaced by a deed of incorporation; tailored clauses are drafted by a lawyer.Residence →
Asen Zlatarov University: Burgas's state university "Prof. Dr Asen Zlatarov", with faculties of engineering, natural sciences, social sciences, public health and medicine, plus colleges of tourism, medicine and technology.Residence →
Avoiding double taxation (methods): Double taxation treaties (SIDDO) prevent double charges through exemption or credit of the foreign tax. Which method applies depends on the specific treaty; the NAP or a tax adviser can confirm.Residence →
Avtogara Yug (South Bus Station): Burgas's southern bus station, right by the railway station: coastal buses (Nessebar, Sunny Beach, Pomorie, Sozopol, Tsarevo and more) depart here, along with long-distance services to Sofia and Varna and international routes.Locations →
Avtogara Zapad (West Bus Station): Burgas's western bus station serves inland intercity and regional routes, including Sofia, Plovdiv, Varna, Ruse, Sliven, Aytos and Yambol.Locations →

B

Backup power: UPS and generator: A UPS bridges short outages for the router, heating controls and alarm system; for longer interruptions a generator or battery storage is the answer. This matters most for owners who are not on site year-round.Services →
Balcony glazing permits: Glazing balconies is common but formally alters the facade: whether notification, a permit or the owners' association's consent is needed depends on the building and municipal practice. Ask the chief architect before ordering the works.Buying process →
Balneology: Balneology, the therapeutic use of mineral and thermal water, has a long tradition in Bulgaria. The country is listed with more than 700 mineral springs whose waters are used for complaints of the musculoskeletal system, the skin and the nervous system.Residence →
Bank balance certificate: On request, banks issue an official certificate of account balance — needed, for example, for the migration authority, the commercial register or courts; on request also in English. Fee and processing time are listed in the bank's tariff.Buying process →
Bank holidays and value date: Transfers are processed only on Bulgarian business days; on public holidays and weekends the value date moves to the next business day. Factor Bulgarian holidays into notary appointments and deadline payments — they differ from German ones.Buying process →
Bank refusal (no duty to give reasons): A bank may refuse an account opening or a transfer without disclosing its reasons in detail; where money laundering is suspected, it may not even warn the client. Trying another bank with complete documents usually helps.Buying process →
Bank secrecy (limits): Account data in Bulgaria is protected by bank secrecy; authorities such as the NAP, courts and investigators receive information only in the cases defined by law. Bulgaria also reports account data to holders' countries of residence under the automatic international exchange of information.Buying process →
Bank statement for the migration authority: For extending residence, the Migration Directorate requires proof of sufficient funds, usually a bank certificate or statement from a Bulgarian bank. The required amount and form are set by law — the Migration Directorate provides binding information.Residence →
Bankya: Bankya is one of Bulgaria's well-known spa resorts with mineral and thermal water. It fits into the country's tradition of healing baths.Locations →
Bansko: Bulgaria's largest winter resort in the Pirin Mountains, with a gondola and 18 runs; about four hours from Burgas.Locations →
Basement and storage room (appurtenances): Basement and attic rooms are usually appurtenances of the apartment: they are described in the notarial deed and follow the ownership of the apartment without being a separate object of sale. Whether a room is an appurtenance or an independent unit is determined by the notary from the documents.Buying process →
BDZ (state railways): Bulgaria's state railway; official timetables are at razpisanie.bdz.bg. Direct trains link Burgas and Sofia, including Intercity and overnight services, with journey times from about 5 hours 49 minutes.Residence →
Belasitsa: A border range in south-western Bulgaria; highest peak Radomir (Kalabak until 1942) at 2,029 m, with the state border with Greece running along the ridge.Locations →
Beneficial ownership register (companies): Bulgarian companies must register their beneficial owners in the commercial register at the Registry Agency. Without the entry, bank and notary can halt the transaction; check the register before buying through a company.Buying process →
Bilingual documents: If a party does not understand Bulgarian, the notary brings in a sworn interpreter; on request, the preliminary contract and other documents are drawn up bilingually. Legally, the Bulgarian text of the notarial deed prevails — have translations checked before signing.Buying process →
Biometric data collection: For the residence card the Migration Directorate records your photo, fingerprints and signature, so appearing in person is mandatory. The EES at the external Schengen borders also stores biometric data.Residence →
Border trip to Turkey (90/180 rule): Thanks to its proximity to Turkey, the Burgas region is an ideal base for cross-border trips: shopping and sightseeing in Turkey (Kırklareli or Edirne, about an hour's drive) combine easily in a single day. On the 90/180 rule for non-EU citizens: a quick border hop does not give a fresh 90 days (a rolling 180-day window). But time outside Schengen, for example in Turkey, lets older Schengen days drop out of the window and frees up allowance — which is why many owners from the UK, the US or Canada plan stays in Turkey. EU citizens are unaffected.Residence →
Borovets: Bulgaria's oldest mountain resort, in the Rila range; its runs reach up to 2,486 m (Markudjik). Reachable from the southern coast in just under four hours.Locations →
Boundary staking (setting out): During boundary staking a licensed geodesist transfers the cadastral boundaries of a plot onto the ground and marks them. Useful before building a fence, starting construction or buying an undeveloped plot.Buying process →
Branch office: A unit entered in the Commercial Register without its own legal personality; foreign companies can also register a branch in Bulgaria. It keeps its own books, but liabilities rest with the parent company.Residence →
Bringing pets (EU pet passport): Dogs, cats and ferrets enter with an EU pet passport, microchip and valid rabies vaccination. Dogs must be registered with the municipality after arrival; imports from third countries are clarified with the Food Safety Agency (BABH).Residence →
British Citizens after Brexit: British citizens who lived in Bulgaria before the Brexit cutoff retain rights under the Withdrawal Agreement; newly arriving Britons count as third-country nationals and need a type D visa and residence permit. The Migration Directorate clarifies individual status.Residence →
Build quality on the coast: Salty sea air attacks metal parts, facades, railings and window frames. Look for corrosion-resistant materials and a well-maintained complex, and budget higher maintenance reserves than inland.Investing →
Building categories 1 to 6: The ZUT divides construction works into categories 1 to 6 — from major infrastructure to small auxiliary structures. The category determines whether licensed supervision is mandatory and how commissioning works (Akt 16 or a simplified procedure).Buying process →
Building manager (domoupravitel): The manager appointed by the owners' assembly: implements resolutions, administers contributions, organises repairs. For absent owners, the key everyday contact for the building.Services →
Building permit: Official permit before construction starts, issued by the municipality's chief architect based on the development plan. Part of the document check before the first payment on new builds.Buying process →
Building permit steps: The usual sequence: design visa → design by licensed architects and engineers → coordination with utilities and a compliance assessment → building permit issued by the municipality's chief architect. Deadlines and fees are set by law and municipal tariffs.Buying process →
Building setbacks: Bulgaria's Spatial Development Act sets minimum setbacks: low-rise housing (up to 10 m) must keep at least 3 m from the side and 5 m from the rear plot boundary; mid- and high-rise buildings one third of the building height at the side and 6 m at the rear (Art. 31). Across a street, residential buildings must be spaced at least the building height apart (Art. 32).Buying process →
Building unit allocation plan: The allocation plan shows which independent units a building contains on each floor and how they are delimited; it underlies the cadastral schemes. Buyers use it to verify that the advertised unit matches the approved layout.Buying process →
Bulgarian as official language: Bulgarian is the official language: administrative procedures, contracts and the notarial deed are drawn up in Bulgarian. If you do not speak the language, a sworn interpreter is required at the notary; foreign-language documents need a certified translation.Residence →
Bulgarian Citizenship: Bulgarian naturalisation generally requires permanent residence for a period set by law, own income, a clean criminal record and knowledge of Bulgarian. The Ministry of Justice is in charge; eased conditions for spouses of Bulgarians are set by law.Residence →
Bulgarian old-age pension: The Bulgarian old-age pension requires reaching the statutory retirement age and having sufficient insurance periods; both thresholds rise gradually and are fixed by law. The NOI clarifies the current requirements and the application.Residence →
Bulgarian yogurt (Lactobacillus bulgaricus): Bulgarian yogurt (kiselo mlyako) is considered one of the best in the world. Its culture, Lactobacillus bulgaricus, was described in 1905 by the Bulgarian Stamen Grigorov; the Nobel laureate Metchnikoff linked it to longevity — the root of today's longevity idea. In Japan and Asia it is still very popular. It pairs well with the region's thermal and spa offerings; Svetlana shows the good addresses.Link directory →
Bulky and construction waste: Bulky items and construction rubble do not belong in the street containers. Municipalities provide collection points or pickup schedules; for construction waste you usually order a container and notify the municipality — violations can be fined.Residence →
BULSTAT number: Registration number of the Bulgarian Registry Agency. Foreign owners without a Bulgarian personal number receive a BULSTAT registration after the purchase for tax and register purposes.Buying process →
Burgas Free University: Burgas Free University (BFU), a private university at 62 San Stefano Blvd, organised into four centres: law, economics and management, informatics and engineering, and humanities.Residence →
Burgas Mineral Baths: The Burgas Mineral Baths (Mineralni bani) lie in the Vetren district of Burgas. Their hyperthermal, low-mineralised water of 41 to 48 degrees is rich in sulfates, magnesium and calcium and is used for joint, muscle, skin and nervous-system complaints.Locations →
Burgas railway station: Burgas Central Station is the terminus of the rail line from Sofia — all direct trains end here. It sits in the city centre, right next to the Avtogara Yug bus station.Locations →
Burgasbus: Burgas's municipal transport operator, running city bus and trolleybus lines, suburban routes and intercity services. Timetables are at burgasbus.info, with live tracking at transport.burgasbus.info.Residence →
Burglary protection: A security door, lockable window handles, shutters and an alarm connected to a local security firm noticeably reduce the burglary risk during long absences. In gated complexes the management takes over part of the monitoring — clarify the exact scope of services.Buying process →
Bus to Istanbul: A regular Burgas–Istanbul coach service operated by ArdaTur, departing from both Avtogara Yug and Avtogara Zapad; Istanbul stops include the main bus terminal and the airport.Residence →
Buying a tenanted property: An existing lease passes to the buyer together with ownership; how long it binds the buyer depends on whether the contract is registered or bears a certified date — the exact binding periods are set by law. Before buying, clarify the lease terms, payment status and handover date in writing.Buying process →
Buying from a company (checking authority): When a company sells, check in the commercial register who represents it and whether representation is sole or joint. For an OOD the law generally also requires a shareholders' resolution for disposing of real estate — ask for the resolution and a register extract.Buying process →
Buying from a spouse as sole owner (consent): Even if only one spouse appears in the deed, the property may belong to the marital community (SIO) — then both spouses must take part in the sale. For personal property (pre-marital, inherited, gifted) that spouse's signature suffices; for the family home the law requires the other spouse's consent under certain conditions.Buying process →
Buying with a registered lease: If the lease is registered with the Registry Agency, it binds the buyer for the full agreed term — even over many years. Registered leases appear in the encumbrance certificate; have this checked specifically before buying.Buying process →

C

Cadastral correction: Errors in Bulgaria's cadastral map are corrected by the cadastre office (SGKK) under Arts. 51 and 54 of the Cadastre Act, based on written evidence and an amendment project drawn up by a licensed surveyor. Where the error involves a dispute over substantive rights, correction follows only after a court ruling; electronic access runs via the KAIS portal of the AGKK agency.Services →
Cadastral extract online (KAIS): Through the KAIS online portal you can order a sketch of a land plot or a scheme of a unit in a building electronically. Current fees are published by the Geodesy, Cartography and Cadastre Agency.Buying process →
Cadastral identifier (structure): Every property in Bulgaria has a unique cadastral identifier. It consists of the settlement code, the cadastral region number, the plot number and, where applicable, building and unit numbers, pinpointing the property unambiguously on the cadastral map and in the registers.Buying process →
Cadastral map (publicly accessible): Bulgaria's cadastral map is maintained by the Geodesy, Cartography and Cadastre Agency and can be viewed online via the KAIS portal. Buyers can check a property's location, boundaries and identifier themselves in advance.Buying process →
Cadastral sketch (skitsa): Official extract from the Cadastre Agency with boundaries, area and cadastral ID — the sketch for plots, the scheme for apartments. Mandatory at every notary appointment.Buying process →
Cadastre: The cadastre agency keeps maps, boundaries and each property's unique cadastral ID, which identifies the property in deeds and registers.Buying process →
Cancellation of a mortgage: A repaid mortgage only disappears from the register once it is cancelled (zalichavane) at the Registry Agency, which requires the creditor's notarised consent. When buying an encumbered property, secure the cancellation contractually — for example by repaying the debt out of the purchase price.Buying process →
Capital deposit account: A special account with a Bulgarian bank in the name of the company under formation; the deposit certificate is a mandatory attachment to the registration application. After registration it is converted into a regular business account.Residence →
Capital deposit account: Before an OOD is registered, the share capital is paid into a capital deposit account (Bulgarian: nabiratelna smetka); the bank certificate of payment is a mandatory document for the commercial register. After registration the account is converted into a current account or the funds are released.Investing →
Capital gain on sale: The gain on sale is taxable in principle; private persons have statutory exemptions, for instance for a residential property after several years of ownership. A tax adviser verifies this bindingly with the NRA.Selling →
Capital gains on securities: Gains on securities are generally subject to 10 % income tax. Disposals on regulated EU/EEA markets are tax-exempt under conditions set by law.Residence →
Car: Owning a car in Bulgaria involves a registration deadline, an annual roadworthiness test and a local tax — see the entries on vehicle registration, the GTP inspection, vehicle tax and Grazhdanska otgovornost (third-party insurance).Residence →
Casco insurance: Casco is voluntary vehicle insurance covering damage to your own car, theft, vandalism and natural events. Coverage, deductibles and repair terms vary between insurers, so read the contract carefully before signing.Residence →
Cash across the border (declaration): Cash of 10,000 euros or more (or the equivalent) must be declared to customs when crossing the EU external border. Undeclared cash can be seized; a bank transfer is the safe route for the purchase price.Buying process →
Cash declaration (EU border): Cash of 10,000 euros or more crossing the EU external border must be declared to customs. For property purchases the bank transfer is the usual, documentable route anyway.Buying process →
Cash deposit (proof of origin): For cash deposits above certain thresholds, Bulgarian banks require a declaration on the origin of funds under anti-money-laundering rules; without plausible documents the bank may refuse the deposit. The thresholds are set by law — keep documents such as a sale contract or salary statement ready.Buying process →
Cash payment limit (by law): Bulgaria restricts cash payments by law; larger amounts — including practically all property purchase prices — must be paid through a bank account. The current threshold is set by the act on the restriction of cash payments; the NAP provides binding information.Buying process →
Cash register requirements: Anyone in Bulgaria accepting cash or on-site card payments needs a registered fiscal device (cash register) with a remote connection to the NAP and must issue a receipt to every customer. This also applies to landlords receiving cash payments.Residence →
Categorisation (tourist letting): Anyone letting to holidaymakers needs the accommodation categorised by the municipality (star rating) and must register guests. Without it, fines loom — arrange it before the first season.Residence →
Categorisation procedure (steps): The categorisation application is filed with the municipality; after a document review you receive a provisional certificate, an on-site inspection follows, then the final category certificate. The municipality states fees and deadlines.Services →
CCTV: legal limits: Cameras may only cover your own property; public areas and neighbouring plots are off limits, and a warning sign is required. The GDPR and the Bulgarian data protection act apply; the data protection commission (KZLD) provides guidance on individual cases.Services →
Census 2021: In the 2021 census, about 71% of respondents identified as Christian (97% of them Eastern Orthodox) and just under 11% as Muslim; ethnically, 84.6% stated Bulgarian, 8.4% Turkish and 4.4% Roma.Residence →
Certificate of heirs: The certificate of heirs is issued by the municipality of the deceased's last permanent address and proves the circle of heirs to banks, notaries and authorities. If the deceased had no registered address in Bulgaria, a notary or lawyer clarifies the appropriate way to prove heirship.Selling →
Certificate of no liabilities (Art. 87(6) DOPK): An official certificate of outstanding or cleared tax liabilities under the Tax and Social-Insurance Procedure Code (DOPK, Art. 87(6)). When buying property it shows whether local taxes still burden the object or the seller — any outstanding amounts must be settled before the transfer of ownership, otherwise the notary will not complete.Buying process →
Certificate of no tax debts: On request, the NAP issues a certificate stating whether tax debts exist. It is frequently required for property transactions, financing and administrative procedures.Residence →
Certificate of tax residency: On request, the NAP issues a certificate of Bulgarian tax residency. It is needed abroad to claim benefits under double taxation treaties (SIDDO).Residence →
Certified register extract: Banks, authorities and courts usually require a certified certificate from the Registry Agency rather than a simple online search. It is issued on application; the current fee is set by the Registry Agency.Buying process →
Change of use (flat to office): Changing the designated use (e.g. flat to office or practice) requires a conversion design and the chief architect's approval; in a condominium the consent of neighbours or the owners' assembly is often required. The exact requirements are set by the ZUT.Buying process →
Checking construction progress on site: Do not rely on photos: verify the actual state of construction on site before every instalment, in person or through someone you trust. The official stages Act 14, Act 15 and Act 16 document progress objectively.Buying process →
Child benefits (overview): Family benefits for children in Bulgaria are paid by the Social Assistance Agency; most of them are means-tested. When moving within the EU, the coordination rules of Regulation 883/2004 determine which state pays first.Residence →
Choice of law in a will: Under Regulation 650/2012 a testator may choose in the will the law of a state of his or her nationality, for example German law. This choice provides planning certainty when the habitual residence moves to Bulgaria.Selling →
Cleaning and linen service: For holiday lets, cleaning and linen changes between stays must be reliably organised through a local provider or the manager; fix standards and cost per changeover in writing.Services →
Climate zones of Bulgaria: Bulgaria has five climate zones: moderate-continental, transitional, continental-Mediterranean, the maritime Black Sea zone and the mountain zone. The southern coast around Burgas lies in the maritime zone, with a Mediterranean influence in summer and mild winters.Locations →
Closing an account remotely: Whether an account can be closed without appearing in person is handled differently by Bulgarian banks; often a notarised power of attorney for a local representative or a request via online banking suffices. The binding procedure is set by the account-holding bank.Buying process →
Co-heirs and property management: Until partition, the estate belongs to all heirs jointly in proportion to their shares. Ordinary management decisions are taken by a majority of shares; selling the whole property requires the consent of all co-heirs.Selling →
Co-owners' right of first refusal: A co-owner selling an ideal share to an outsider must first offer it to the other co-owners on the same terms. If this step is skipped, they may take over the share through court on the same terms within the statutory period (izkupuvane).Buying process →
Commercial lease (company as tenant): If the company rents an office or shop, the contract should be in writing; rent and utilities are deductible expenses when used for business. Longer-term leases can be notarized and noted in the property register.Residence →
Commercial power of attorney (procura): Broad statutory authority to represent the business: the procurator is appointed by the trader and entered in the Commercial Register. Useful when the owner is not permanently in Bulgaria; scope and limits are set by the Commerce Act.Residence →
Commercial register: The public company register at the Registry Agency: incorporation, managers and annual accounts of every OOD are visible to anyone — useful also for checking developers and counterparties.Link directory →
Common parts (percentage share): Each apartment comes with an undivided share of the building's common parts — staircases, roof, load-bearing structure. The percentage is stated in the notarial deed and is included in the documented total area; it also determines the share of common costs.Buying process →
Company account (OOD): After registration in the commercial register, a Bulgarian OOD opens a current business account; the bank requires the articles of association, a commercial register excerpt and identification of the managers and beneficial owners.Investing →
Company car (use): If the manager or an employee also uses the company car privately, this benefit is subject to a tax on in-kind expenses; a trip log and clear internal rules preserve the expense deduction. A tax adviser determines the right setup.Residence →
Company name check: Before incorporation, check in the Commercial Register whether the desired name is available nationwide; the search works online. A paid name reservation is possible; the fee is set by the Registry Agency.Residence →
Company sale (share purchase): When buying an existing company, the shares are transferred in notarial form; the buyer takes over the company with all its liabilities and contracts. A thorough review by a lawyer and a tax adviser before the purchase is essential.Residence →
Company seal (practice): A company seal is not required by Bulgarian law, but banks, authorities and business partners often expect one in practice. It can be made without any formalities.Residence →
Company share (OOD): A member's share in the capital of an OOD determines voting rights and profit entitlement. Shares can be inherited and transferred; a transfer requires notarial certification and entry in the Commercial Register.Residence →
Company transformation: Merger, division or change of legal form (for example EOOD into AD) under the rules of the Commerce Act, effective upon entry in the Commercial Register. Creditor protection and deadlines are set by law; a lawyer manages the procedure.Residence →
Completion risk: Completion risk is the danger that a new build is handed over late or not at all. Limit it by vetting the developer, linking payments to construction stages and signing a preliminary contract with firm deadlines, penalties and a right of withdrawal.Buying process →
Compliance pre-check (before contract): Before signing the preliminary contract, verify with bank and lawyer that the planned payment route is feasible — especially with funds from Russia or third countries. This avoids losing a deposit because the final payment fails.Buying process →
Condominium (etazhna sobstvenost): Bulgaria's condominium regime: the owners' assembly decides on common areas, contributions and repairs. Before buying, review the building's resolutions and reserves.Buying process →
Construction power supply: For the construction phase the grid operator provides, on application, a temporary connection with its own meter; the basis is the building permit and proof of ownership. On completion, the connection is converted to permanent supply.Services →
Construction warranty periods (garantsionni srokove): Statutory minimum warranty periods for new builds under Art. 160 of the Spatial Development Act (ZUT) and Regulation No. 2 of 2003: among others ten years for the load-bearing structure and foundations, eight years for conversions, seven years for waterproofing and insulation. The periods run from the use permit (Akt 16) and may not be shortened by contract.Buying process →
Contents insurance: Contents insurance covers furniture, appliances and personal belongings against burglary, fire and water damage — particularly useful for furnished holiday flats that stand empty for months. Check the clauses on prolonged absence, as some policies limit cover for unoccupied homes.Buying process →
Continental-Mediterranean climate: The climate of southern Bulgaria, including the Strandzha behind the southern coast: an annual mean of 13 to 14 degrees, mild January days of 1 to 3 degrees and a rainfall peak in autumn and winter rather than summer. The Rhodopes confine the warm Mediterranean influence to the southern valleys.Locations →
Contractual mortgage: A contractual mortgage is created by notarial deed and registered with the Registry Agency; it typically secures a bank loan. The effect of registration is limited in time by law and can be renewed — the encumbrance certificate shows whether a mortgage exists.Buying process →
Contractual penalty (neustoyka): A neustoyka is a payment agreed in the contract for delay or non-performance, due without proof of specific damage. Its amount and triggers should be defined precisely in the preliminary contract; an excessive penalty can be reduced by the court.Buying process →
Cooperation and Verification Mechanism (CVM): The EU's Cooperation and Verification Mechanism monitored judicial reform and the fight against corruption in Bulgaria from accession in 2007; the European Commission closed it in 2023 after judging all benchmarks met.Investing →
Corporate income tax (10%): Corporate profits in Bulgaria are taxed at a flat 10% rate (Art. 20 CITA). It applies to Bulgarian legal entities and foreign companies with a permanent establishment in Bulgaria; the annual return is filed with the NRA between 1 March and 30 June of the following year.Investing →
Corporate income tax return: Bulgarian companies, such as an OOD, file an annual corporate income tax return electronically with the NAP; the tax rate is 10 %. The filing deadline is set by law.Residence →
Correcting cadastre errors: Incorrect boundaries, areas or owner data in the cadastre are corrected on application to the Geodesy, Cartography and Cadastre Agency; a project by a licensed geodesist is often required. Boundary disputes are decided by the court.Buying process →
Corruption Perceptions Index (CPI): In Transparency International's Corruption Perceptions Index, Bulgaria scores 40 out of 100 (rank 84, 2025). In everyday life corruption is barely felt by buyers; it becomes relevant for larger investments and permits.Investing →
Costing a renovation property: A renovation property tempts with a low purchase price, but total cost decides. Budget the works with a generous buffer, check the availability of tradesmen during the season and compare the result with a move-in-ready unit.Investing →
Counting visa-free days: Visa-free stays are limited to 90 days in any 180-day period, counted backwards from each day of stay (rolling window). The official EU calculator helps with planning; the EES records the days automatically.Residence →
Courier documents (apostille chain): In a remote purchase, powers of attorney and declarations follow a fixed chain: signature before a notary in your home country, apostille, certified translation into Bulgarian and dispatch by tracked courier. Allow sufficient time for the whole chain before the notary appointment.Buying process →
Court-ordered eviction: If the tenant does not vacate after the lease ends, the owner must pursue eviction through the courts; changing the locks yourself is not permitted. A lawyer explains procedure and timing.Services →
Credit and debit notes: Corrections to issued invoices are made via credit and debit notes referring to the original invoice; if a transaction is fully reversed, the invoice is cancelled according to the statutory rules. Both documents belong in the VAT ledgers.Residence →
Crediting foreign insurance periods: Insurance periods completed in other EU states count towards a Bulgarian pension: they are aggregated under Regulation 883/2004. The NOI requests confirmation of the foreign periods directly from the competent institution.Residence →
Creditor's challenge (actio Pauliana): The seller's creditors can challenge sales that prejudice them (actio Pauliana, Pavlov isk) — for example sales well below value or to related persons. Before buying, check enforcement proceedings, vazbrani and the seller's indebtedness.Buying process →
Creditworthiness check: Before granting a loan, the bank checks income, existing liabilities and entries in the central credit register of the Bulgarian National Bank; foreign income must be documented and usually translated. Which proofs suffice is decided by the bank.Buying →
Criminal record certificate (apostille): The visa D application includes a criminal record certificate from your country of origin or residence, with an apostille and a certified Bulgarian translation. Request it early, as the authorities accept only recently issued documents.Residence →
CRS (automatic exchange of information): Bulgaria takes part in the automatic exchange of financial account information: banks report accounts of foreign tax residents to their home country. Accounts here are transparent — plan your taxes properly.Residence →
Crypto as purchase price (practice): Paying the price directly in cryptocurrency before the notary is practically unworkable; the usual route is prior conversion into euros via a regulated exchange with a full audit trail. Banks check crypto proceeds especially strictly.Buying process →
Currency risk and the euro: Within the euro area there is no exchange-rate risk for buyers from the eurozone: purchase price, rent and sale proceeds run in the same currency.Investing →
Cyrillic script: The Cyrillic alphabet emerged in Bulgaria in the late 9th century through the disciples of Cyril and Methodius and, since the country's EU accession in 2007, is the EU's third official script. Signs and documents are in Cyrillic, often bilingual in tourist areas.Residence →

D

Damp and mould (coastal climate): The humid coastal climate encourages condensation and mould, especially on ground floors, in north-facing rooms and in rarely aired holiday flats. Look for stains, salt efflorescence and freshly repainted walls during viewings; year-round ventilation or a dehumidifier prevents problems.Buying process →
Data protection (GDPR basics): The GDPR applies directly to Bulgarian companies: customer and employee data may only be processed on a legal basis, and information and erasure duties must be met. The supervisory authority in Bulgaria is the Commission for Personal Data Protection (CPDP).Residence →
Debit card for foreigners: Bulgarian banks issue a debit card with any current account on request, including for non-residents; the card is usually collected at the branch or delivered to a Bulgarian address. Fees and limits are listed in the bank's tariff.Buying process →
Declaration of source of funds: Buyers sign a declaration on the origin of the money — salary, sale proceeds, inheritance, savings — before the notary and at the bank. The form is required by law; false statements are punishable.Buying process →
Declaring a property purchase (municipality): After the purchase, the property is registered with the municipality for local tax. In many cases the notary transmits the data; whether a separate declaration is required, and by when, is confirmed by the municipality.Buying process →
Defects in title (eviction): If a third party with a stronger right dispossesses the buyer of the property in whole or in part (eviction), the seller owes repayment of the price plus damages. Prevention: have a lawyer check the chain of title over the statutory prescription period and the encumbrance certificate.Buying process →
Demolition order: Illegal structures can be removed by order of DNSK or the mayor; if the owner does not comply, the costs are charged to them. The order can be challenged before the administrative court within the statutory deadline — engage a lawyer for this.Buying process →
Demolition order: An official order to demolish an illegal structure: in Bulgaria it is issued by the national construction supervision authority (DNSK) for building categories 1–3 and by the mayor under Art. 225a of the Spatial Development Act for categories 4–6. It is preceded by a findings report with a seven-day objection period; the legal sources indicate no statute of limitations on demolition powers.Buying process →
Dental care under NZOK: NZOK covers only a basic, legally defined package of dental services per year; anything beyond that is paid privately. The exact annual scope is published by NZOK.Residence →
Deposit (kaparo): The customary deposit at reservation or preliminary contract. Its amount, crediting and what happens on withdrawal must be spelled out in the contract — have it checked before paying.Buying process →
Deposit guarantee (up to 100,000 euros): Deposits with Bulgarian banks are protected by the state deposit guarantee fund up to 100,000 euros per depositor per bank — under the same EU rules as in Germany or Austria. Larger balances are best spread across several banks.Buying process →
Design visa (viza za proektirane): The design visa is an extract from the development plan issued by the municipality's chief architect; it defines where and how the plot may be built on. It is the basis for the architectural design and in many cases mandatory before design work starts.Buying process →
Developer furniture package: Many developers offer complete furniture packages up to a rental-ready apartment. This saves time and effort but often costs more than furnishing yourself; have the scope and inventory list fixed in writing in the contract.Investing →
Development parameters (density, Kint): The development plan sets parameters for each zone: building density, intensity coefficient (Kint), minimum landscaping and building type. The values binding for your plot are stated in the design visa issued by the municipality.Buying process →
Development zone: Bulgarian zoning categories such as Zhm, Zhs, Zhg or the resort zones Ok define a plot's building density, intensity, heights and greenery requirements. The specific permitted parameters follow from the detailed development plan (PUP) based on the municipality's general plan (OUP) — on the southern coast that means Burgas, Nessebar, Sozopol, Primorsko or Tsarevo.Locations →
Devin: Devin is one of Bulgaria's well-known spa resorts with mineral and thermal water. It belongs to the country's broad range of healing-water destinations.Locations →
Discount for early payment of property tax: Paying the annual property tax for the whole year in advance earns a statutory discount. The current rate and deadline are announced by the municipality.Residence →
Dismissal protection (basics): The Bulgarian Labour Code allows dismissal only on the grounds exhaustively listed there, with notice periods set by law or contract; certain groups such as pregnant employees enjoy special protection. A lawyer assesses individual cases.Residence →
Disposable part of the estate: The disposable part is the portion of the estate the testator may freely dispose of by will or gift; the remainder is protected as reserved shares. Its size depends on which forced heirs exist and is fixed by law.Selling →
District heating (big cities only): District heating (toplofikatsia) exists only in a few big cities such as Sofia; there is no district heating network on the south coast. Apartments there are heated individually, mostly with air conditioners.Services →
Diversification with small units: Several smaller apartments instead of one large property spread vacancy and location risk and can later be sold one by one. The trade-off is more management contracts and separate accounts.Investing →
Dividend resolution: OOD profit is distributed by shareholder resolution only after the annual accounts have been approved; dividends to individuals are subject to a 5 % withholding tax in Bulgaria. The resolution must be recorded in written minutes.Residence →
Dividend tax: In Bulgaria, dividends paid to individuals carry a final withholding tax of just 5% on the gross amount (Art. 38 PITA). The distributing company withholds the tax and remits it to the NRA by the end of the month following the quarter of the distribution resolution.Investing →
Dividend tax (5%): Distributions from a Bulgarian company to individuals are subject to five per cent withholding tax — relevant for anyone buying via an OOD and taking out profits.Residence →
Dividing a plot: Dividing a plot requires a geodesist's division project and entry in the cadastre; in regulated areas it must also comply with the detailed development plan. The new plots must meet the minimum sizes set by law — this is verified by the municipality.Buying process →
Divorce and jointly owned property: Divorce ends the community of property; the joint real estate belongs to the former spouses in equal shares as a rule. Use of the family home and any deviation from equal shares are settled by agreement or by the court.Selling →
DNSK (construction supervision): The national construction supervision directorate controls building regulations, illegal construction and use permits (Act 16). Official source for a new build's acceptance status.Link directory →
Document retention duties: Accounting records, contracts and payroll documents must be kept for periods set by law; payroll and personnel files have especially long retention periods. NAP and NOI state the exact periods.Residence →
Documenting the source of the price: Collect evidence of where the purchase price comes from: payslips, bank statements, sale or inheritance documents, tax records. Complete paperwork speeds up the checks by bank and notary considerably.Buying process →
Dormant account: Accounts without movements are classified as dormant after some time; fees continue to accrue and can consume the balance, and online access may be deactivated. If absent for longer periods, keep the account active or close it properly — the deadlines are set by each bank.Buying process →
Dormant company (consequences): A dormant company continues to exist legally: annual filing obligations remain, and missed filings can trigger fines; which declarations go where is confirmed by your tax adviser or the NAP. Ending the company for good requires liquidation.Residence →
Dormant company declaration: A company with no business activity in the past year files a declaration of no activity instead of full annual statements; form and deadline are set by law. Your accountant or the Registry Agency provides binding details.Residence →
Double sale (buyer protection): If an owner sells the same property twice, the buyer whose deed is registered first acquires it; the other has only claims against the seller. Protection comes from a same-day encumbrance certificate immediately before certification and prompt registration.Buying process →
Double taxation treaty: Bulgaria has treaties with most countries of origin defining which state taxes which income — important for rental income, sale gains and pensions.Residence →
Drive or fly (cost trade-off): Outside the high season, flights between the southern coast and Central Europe are usually cheaper than driving. Driving is worth it above all if you want to enjoy the scenery — for example in Romania — and have to transport goods; otherwise only with a full car, that is three to five people.Travel →
Driving licence: EU driving licences are valid in Bulgaria without limit. For third-country licences, exchange or recognition rules apply depending on the issuing country — the KAT traffic authority gives the binding answer once you take up residence.Residence →
Driving licence exchange: EU driving licences are generally valid in Bulgaria without exchange; licences from Vienna Convention states (including Russia) can be swapped for a Bulgarian one without any theory or practical test. Processing takes up to 30 days, standard fee 14.00 EUR.Residence →
Driving route to Central Europe (Romania/Serbia): Two ways to Germany/Central Europe: via Romania staying in the EU/Schengen throughout (no regular land-border checks since 1 January 2025, ideal for goods and pets) or via Serbia — often shorter in distance but the EU's external border with two customs stops. The destinations Germany, Austria, Czechia, Slovakia and Poland are all in the Schengen area.Travel →
Dual citizenship at entry: Holders of Bulgarian citizenship enter and leave Bulgaria on Bulgarian documents. The EES links days of stay to the person, not the passport — switching passports does not reset the 90/180-day count.Residence →
Dunes and beach strip ban: The Black Sea Coast Development Act imposes an absolute building ban on dunes and beaches; strict restrictions also apply in coastal protection zones A and B. For plots near the beach, verify the zoning with the municipality before buying.Buying process →
DZI (matura): Bulgaria's state matriculation exams at the end of upper secondary school. Only a passed DZI makes the secondary-education diploma valid for university entry — without it, students receive a certificate that does not qualify for higher education.Residence →

E

E-vignette (road charge for cars): Cars need an electronic vignette on the paid road network, sold online, at petrol stations and terminals for weekend, weekly, monthly, quarterly or annual periods. Enforcement is automatic via number-plate cameras.Residence →
Early retirement (basics): Early retirement in Bulgaria is possible only in cases defined by law, for example after work under special conditions or with a permanent reduction when the required age is not yet reached. The NOI assesses each case individually.Residence →
Easement (servitude): Easements such as rights of way or utility-line rights burden the land and pass to the buyer together with ownership. Check the encumbrance certificate and the cadastre before buying; statutory easements often exist for utility networks.Buying process →
Eco tax on vehicle imports: A one-off eco tax (product fee) is due when an imported vehicle is first registered in Bulgaria; the current amount is fixed by regulation and depends on the vehicle's age. Proof of payment is required at KAT registration.Residence →
Edirne (Turkey, shopping): An Ottoman border city, about 190 kilometres from Burgas via the Lesovo–Hamzabeyli crossing (around 2.5 hours; used by trucks, waits possible). Worth seeing (the Selimiye Mosque is a UNESCO site) and popular for shopping — for example the Margi Outlet with over 45 stores.Travel →
EES (Entry/Exit System): The EES electronically records entries and exits of non-EU citizens at the external Schengen borders and replaces the passport stamp. It automatically counts the remaining visa-free days, so overstays are fully documented.Residence →
EGN (Bulgarian personal number): The EGN is the unique personal number held by Bulgarian citizens and requested by authorities, banks and in contracts. Foreign residents are issued an LNCh (foreigner's personal number) instead.Residence →
EHIC card: The European Health Insurance Card (EHIC) covers medically necessary public healthcare during a temporary stay in Bulgaria on the same terms and at the same cost as for residents. It is issued free of charge by your home health insurer. Private treatment, repatriation and trips made specifically for treatment are not covered.Residence →
Electricity account transfer (partida): After the purchase, apply to the regional electricity supplier to transfer the partida (customer account) into your name; you need the notarial deed, ID and usually the handover protocol with the meter reading. Do this promptly, as the previous owner's unpaid bills can lead to disconnection.Buying process →
Electricity connection (new build): Electricity is connected via the regional grid operator: the connection contract is concluded at the design stage, the final connection follows the building's commissioning (Akt 16 or a use certificate). Deadlines and prices are stated by the operator.Buying process →
Electricity prices: regulated vs. free market: Household electricity prices are set by the regulator KEVR, while businesses buy on the free market. Current tariffs are published by the supplier.Services →
Electricity providers on the south coast: The distribution grid in the Burgas region is run by Elektrorazpredelenie Yug (EVN group); households are supplied by its affiliated end supplier. After a purchase, the contract is transferred to the new owner.Services →
Electronic filing: Applications to the Commercial Register can be filed via the Registry Agency's portal using a qualified electronic signature — faster and at a reduced fee. For foreigners this is usually handled by an authorised lawyer.Residence →
Electronic identity (eID): Bulgaria is rolling out a state electronic identity for online administrative services; the Ministry of e-Government publishes the current status. Many e-services are already available with a qualified electronic signature (KEP) or a PIK code from NAP or NOI.Residence →
Electronic invoices: Invoices in Bulgaria may be issued and stored electronically with the same status as paper invoices, provided the authenticity of origin, integrity of content and legibility are ensured and the recipient agrees to the electronic form.Residence →
Electronic service of documents (NAP): The NAP increasingly serves notices and messages electronically, via its portal or a declared electronic address. Check these channels regularly — service through them is deemed effective; details are set by law.Residence →
Elevator maintenance obligations: Elevators are subject to mandatory servicing by a licensed company and to state technical supervision (DAMTN). Costs are shared by the owners and included in the building maintenance charges.Services →
Emergency care (free of charge): Emergency medical treatment in Bulgaria is free for everyone, regardless of insurance status. The 112 emergency number works nationwide; hospital emergency departments are staffed around the clock.Residence →
Emergency number 112: 112 is the single European emergency number for police, ambulance and fire services — free of charge from all networks, around the clock. State the location and nature of the incident as precisely as possible.Residence →
Employer contribution declarations: Employers file the legally required monthly declarations on staff and their contributions with the NAP; the data is forwarded to NOI and NZOK. Employees can check their own insurance status online with the NAP and the NOI.Residence →
Employment contract (registration): Every employment contract must be registered with NAP before work starts; the employee receives a copy of the notification and may only begin afterwards. The Labour Inspectorate sanctions violations with statutory fines.Residence →
Encumbrance certificate: Registry Agency extract on mortgages, pledges and disposal restrictions of a property. A mandatory step before any notary appointment.Buying process →
Energy certificate when selling: When selling, an energy performance certificate may be required; the obligation is set out in the Bulgarian Energy Efficiency Act. Whether your property needs one is confirmed by the notary or a lawyer.Selling →
Energy performance certificate: New buildings receive an energy performance certificate before commissioning, issued by licensed assessors; it states the energy class. The certificate may be required when selling or letting — details are governed by the Energy Efficiency Act.Buying process →
English Language School Burgas: The "Geo Milev" English Language School in the Izgrev district is Burgas's English-profile grammar school, with German or Russian as the second language. Entry follows grade 7 and is based on NVO exam results.Residence →
Enrolling foreign children in school: Foreign children are admitted to Bulgarian schools; foreign school records are recognised by the Regional Education Directorate (RUO). The school or municipality advises on available places; additional Bulgarian language tuition is provided for by law.Residence →
Entertainment expenses: Company spending on hospitality, gifts and business events is subject to a special expense tax at a rate set by law; in return it remains deductible as a business expense. Keep all supporting documents.Residence →
Equity release loan (Germany): A special partner service, exclusively for owners of mortgageable property in Germany: a loan for free use, secured on the German house or apartment — to finance the purchase in Bulgaria. This model is not available for properties in Bulgaria itself.Contact →
Escrow payment handling: Under an escrow arrangement the purchase price goes into a trust or blocked account, for example at a bank, and is released only once the buyer's registration and the absence of encumbrances are proven. This protects both sides; define the release conditions precisely in writing.Buying process →
Estate agency (unregulated): In Bulgaria the estate agent profession is not state-regulated — anyone can call themselves an agent. Language, references and local presence are therefore the decisive checks.more →
Estate agent as obliged entity: Estate agents are also covered by the anti-money-laundering act: they must identify clients, establish the beneficial owner and report unusual payment requests. A reputable agent therefore asks early for ID and source of funds.Buying process →
Estate planning for the investment: Under EU Regulation 650/2012, succession is generally governed by the law of your habitual residence; by will you can choose the law of your nationality. Include the Bulgarian property in your estate planning early and have a notary and lawyer review the setup.Investing →
Estate with debts: Heirs are in principle liable for the deceased's debts as well. Before accepting, check encumbrances in the property register of the Registry Agency and any outstanding liabilities; acceptance under benefit of inventory or renunciation offer protection.Selling →
ETIAS: The EU's electronic travel authorisation for visa-free third-country nationals (for example Israelis). Being introduced gradually — current status on the official EU portal.Residence →
ETIAS application: ETIAS is an electronic travel authorisation for visa-exempt non-EU citizens; you apply online before travelling. It replaces neither a visa nor a residence permit; the EU sets the system's launch date.Residence →
ETIAS validity: The ETIAS authorisation covers repeated entries over a multi-year period, at most until the passport expires; the exact validity is set by the EU regulation. A new passport requires a new application.Residence →
EU Blue Card: The EU Blue Card is a combined residence and work permit for highly qualified non-EU nationals holding a university degree or equivalent qualification and a job contract in Bulgaria. The minimum salary level is set by law; the Employment Agency states the current figure.Residence →
EU Citizen Registration Certificate: EU citizens stay in Bulgaria visa-free; for a longer stay they register with the Migration Directorate and receive a certificate of extended residence. Required are an identity document and, depending on the ground, employment, funds or studies.Residence →
EU long-term resident status: The EU-wide status after five years of lawful uninterrupted residence: a consolidated right of residence in Bulgaria plus easier mobility to other EU states under their rules.Residence →
EU pension coordination (Regulation 883/2004): Regulation 883/2004 coordinates EU social security systems: insurance periods from several member states are added together, and each state pays the pension earned within it. In Bulgaria, the NOI handles the coordination.Residence →
EU sanctions (impact on purchase): EU sanctions apply directly in Bulgaria. Listed persons may neither buy nor sell; for non-listed Russian nationals, payment restrictions may apply that bank and lawyer should verify before signing any contract.Buying process →
EU social security coordination (Regulation 883/2004): Regulation (EC) 883/2004 has coordinated social security systems since May 2010 across the EU plus Iceland, Liechtenstein, Norway and Switzerland. It rests on four principles: only one country's legislation applies at a time, equal treatment with nationals of the insuring country, aggregation of insurance, employment and residence periods, and the export of cash benefits such as pensions.Residence →
EU Succession Regulation (650/2012): EU Regulation 650/2012 links the applicable succession law to the deceased's last habitual residence and applies in Bulgaria. For emigrants owning property on the Black Sea coast, the centre of life therefore determines which country's law governs the estate.Selling →
Euro in Bulgaria: Bulgaria is part of the euro area; prices, contracts and accounts run in euro.Buying process →
European Certificate of Succession: The European Certificate of Succession under Regulation 650/2012 proves heir status in all participating EU states without any additional recognition procedure. In Bulgaria it serves as evidence before notaries, banks and the Registry Agency for inherited real estate.Selling →
European Health Insurance Card (EHIC): The EHIC covers medically necessary treatment during temporary stays in another EU country; it does not replace insurance at your place of residence. Those relocating to Bulgaria arrange cover through NZOK or via the S1 form.Residence →
Exchange offices (caution): Exercise caution with exchange offices in tourist areas: displayed rates sometimes apply only above high amounts, and extra charges become visible only at the counter. Have the final amount confirmed in writing before exchanging; banks usually offer more reliable rates.Buying process →
Exemptions and authorisations (derogation): Sanctions regulations provide exemptions, for example for basic needs or legal fees. The competent national authority can grant an individual authorisation on application; without it, the transaction remains prohibited.Buying process →
Exit and re-entry: With a valid residence permit you can leave and re-enter without a new visa. Long absences can endanger your status, especially permanent residence; the permitted periods are set by law.Residence →
Exit strategy: Plan the future sale at the moment you buy: a sought-after location, a common apartment size and complete documents from the notary deed to paid charges. Buying this way shortens the selling time and protects the price.Investing →
Express transfer (RINGS): Urgent payments in Bulgaria run through the real-time gross settlement system RINGS and are credited the same business day — common at notary appointments when the purchase price must reach the seller that day. The higher fee is listed in the bank's tariff.Buying process →

F

Family Members of EU Citizens: Family members of EU citizens — including non-EU nationals — have a derived right of residence in Bulgaria and receive a residence card. Proof of the family relationship and of the EU citizen's lawful residence is required.Residence →
Family of Bulgarian Citizens: Spouses, children and parents of Bulgarian citizens can obtain extended residence for family reunification. The application runs via a type D visa and the Migration Directorate; marriages of convenience are checked.Residence →
Family reunification: Holders of a Bulgarian residence permit can bring spouse and minor children. The Migration Directorate is in charge; the requirements are on its official pages.Residence →
Fences and boundary structures: Fences are governed by the ZUT: solid fences generally require a permit, and building directly on the boundary requires the neighbour's notarised consent. Permitted heights and designs are stated by the municipality.Buying process →
Filing deadline for the annual return: The annual tax return is filed in the spring of the following year. The binding deadline for filing and payment is published by the NAP.Residence →
Filing the tax return online (PIK code): The annual return can be filed electronically via the NAP portal, using a PIK code or a qualified electronic signature. The portal also shows pre-filled data and outstanding liabilities.Residence →
Financially Independent Persons: Unlike some EU states, Bulgaria has no residence permit based solely on financial self-sufficiency; sufficient funds do not replace a legal ground for residence. The Migration Directorate or a lawyer can confirm the suitable route in each case.Residence →
Finding a GP (with LNCh): If you are insured with NZOK, you use your LNCh to choose a general practitioner (lichen lekar) and register on their patient list. The GP refers you to specialists and issues insurance prescriptions; doctor lists are kept by the regional fund (RZOK).Residence →
Fines for late compliance: Late VAT registration, filing or payment leads to fines and default interest; the amounts are set by law and depend on the nature and duration of the breach. If a delay looms, contacting the NAP or a tax adviser early helps.Residence →
Fireplace and pellet stove: In houses, fireplaces and pellet stoves are common as supplementary or main heating; a suitable chimney and regular cleaning are essential. Firewood and pellets are usually ordered before the heating season.Services →
First sea line: First line means buildings directly on the seafront with no construction between the property and the water. These units command the highest prices per square metre and the strongest holiday demand, but also take the full impact of salty sea air.Investing →
First-grade enrolment points system: Burgas's electronic first-grade enrolment system (uburgas.org): the key criterion is the child's address within the school's catchment area — over 3 years earns 300 points, 1–3 years 200, under 1 year 100. Bonus points apply, for example, for a sibling at the school.Residence →
Fiscal cash register: Accepting cash or card payments requires a fiscal device registered with NAP and remotely connected to the tax administration; exceptions are set by law. A licensed service company handles registration and maintenance.Residence →
Fiscal receipt (obligation): A fiscal receipt must be issued and handed to the customer for every cash or card payment; NAP checks compliance with test purchases. Violations can lead up to temporary sealing of the premises.Residence →
Flat tax (10%): Bulgaria's hallmark: a flat ten per cent on personal income AND corporate profits — among the lowest rates in the EU and the core of the location advantage.Residence →
Floor area (built-up / gross): Bulgarian listings usually state the built-up area plus the share of common parts (gross area) — not the net living area in the German sense. When comparing prices, always clarify which area is meant.Buying process →
Foreign Company Representative: Representatives of a foreign company's trade representation registered with the Bulgarian Chamber of Commerce and Industry (BCCI) may apply for extended residence. The number of representatives eligible for a permit is limited by law.Residence →
Forest land (special rules): Forest territories are governed by the Forestry Act: use, construction and change of designation are heavily restricted and go through the state forestry authorities. Before buying land registered as forest, check its cadastre status and seek legal advice.Buying process →
Forms of ownership (sole, co-ownership, marital community): Bulgarian law distinguishes sole ownership, co-ownership in ideal shares and matrimonial community property (SIO). Which form applies follows from the notarial deed and the sellers' property regime; the notary verifies this before certification.Buying process →
Freelancer Residence: Non-EU nationals can obtain residence for freelance activity if the Employment Agency approves the activity in advance; a viable activity plan and proof of funds are required. A type D visa and the permit from the Migration Directorate follow.Residence →
Freezing of funds (effect): Frozen funds may neither be withdrawn nor transferred, so a property purchase is blocked. Freezing covers accounts and assets of listed persons and lasts until an authorisation is granted or the person is delisted.Buying process →
Full price in the deed: Always state the full price actually paid in the notarial deed. Only the certified price can be proven in case of rescission, resale or towards the NAP tax agency; an understated price shifts the risks entirely onto the buyer.Buying process →
Furniture inventory list: A detailed inventory of furniture and appliances with condition notes and photos is attached to the lease; it is the basis for deposit deductions and damage claims.Services →

G

Garage as independent unit: A structurally enclosed garage can be an independent unit with its own cadastral identifier; it is then bought and recorded by notarial deed, like an apartment. The status of a specific garage is shown by the cadastral scheme and the building documents.Buying process →
Garden irrigation: Garden watering from the ViK mains runs through the meter and is billed in full; in dry summers the municipality may temporarily restrict use. Alternatives are storage tanks or a registered well.Services →
Gas connection on the coast: The natural gas grid is barely developed on the south coast, and most towns have no connection. Alternatives are LPG tanks or gas bottles, operated under the applicable technical rules.Services →
Gated complex: A guarded development with pool and shared grounds — common on the coast. What matters are the management contract and the annual maintenance fee: read and calculate both before buying.Buying →
Gated complex (operator model): In a gated holiday complex (zhilishten kompleks ot zatvoren tip) an operator manages the common parts — pool, garden, security — under a contract governed by the Condominium Management Act (ZUES, Art. 2). It is signed with notarised signatures and registered in the property file of each apartment, so it also binds every later buyer. The maintenance fee follows from this contract and is set by the operator, not by the owners' assembly; because the contract runs with the ownership and is registered, it is very hard to terminate unilaterally.Buying process →
General meeting of members: The supreme body of an OOD: it resolves on amendments to the articles, profit distribution, admission of new members and appointment of the manager. Convening rules and required majorities are set by law and by the articles.Residence →
General partner: The partner of a Bulgarian KD who bears joint and unlimited liability (Art. 99 Commerce Act); this partner's name must appear in the company name. A legal entity such as an OOD may also serve as general partner, which is the basis of the "OOD i Ko KD" structure.Investing →
General partnership (SD): A partnership in which all partners are jointly and severally liable with their personal assets, without limitation. Because of this liability risk foreign founders rarely choose it; the usual alternative is the OOD.Residence →
General practitioner (lichen lekar): Every insured person in Bulgaria chooses a general practitioner (lichen lekar) who holds a contract with the NZOK. The initial choice can be made at any time of year — in person at the practice, with an ID document and the registration form; the NZOK also offers an online option. Foreigners holding long-term or permanent residence status have the same rights here as Bulgarian citizens.Residence →
German and international schools: Private and international schools teaching in English or German are concentrated in the larger cities — on the southern coast mainly around Burgas. Each school sets its own admission rules and fees; state recognition is governed by the Ministry of Education.Residence →
Getting Married in Bulgaria: Foreigners can marry in Bulgaria in a civil ceremony; among other documents, certificates of no impediment with apostille and translation are required. The municipal civil registry is in charge; the marriage can serve as a basis for a residence permit.Residence →
Gift of property to children: A gift of real estate is executed by notarial deed and registered with the Registry Agency. Gifts between direct-line relatives and spouses are exempt from the local gift tax; a gift that infringes other heirs' reserved shares may later be reduced.Selling →
Gift tax: Gifts are subject to a local tax; spouses and relatives in the direct line are exempt. Rates are set by each municipality within the statutory range.Residence →
Gift with reserved usufruct: With a gift subject to reserved usufruct, parents transfer ownership but keep a lifelong right to live in and use the property. Without the usufructuary's consent the donee cannot in practice sell the property free of the encumbrance; the usufruct ends on death and is deleted from the register.Selling →
Goethe German Language School Burgas: German-language grammar school "Goethe" in Burgas's Zornitsa district, offering intensive German plus English and the DSD language diploma. Admission follows grade 7, based on the national NVO exam score.Residence →
Grading scale 2–6: Bulgarian school grades run from 2 (slab, fail) to 6 (otlichen, top mark), with sreden 3, dobar 4 and mnogo dobar 5 in between — the higher the number, the better.Residence →
Grazhdanska otgovornost (third-party insurance): Bulgaria's compulsory third-party motor insurance, required of every vehicle owner and user. You can verify a policy online via the Guarantee Fund using the plate number or chassis number.Residence →
Gross rental yield: Gross rental yield is the annual rent divided by the purchase price, expressed as a percentage. It is useful for quick comparisons but ignores all costs and therefore overstates the real return.Investing →
GTP (annual roadworthiness test): The annual technical inspection (godishen tehnicheski pregled): cars are tested before the end of the third and fifth year after first registration, then every year; motorcycles every two years. Tests take place at licensed inspection stations and are logged centrally.Residence →
Guarantee Fund: Bulgaria's Guarantee Fund (guaranteefund.org) compensates victims of accidents involving uninsured vehicles and covers claims if an insurer becomes insolvent; it also offers an online check of third-party insurance validity.Residence →
Guest registration (ESTI system): Hosts of categorised properties must record every guest in the unified tourist information system ESTI; the data is accessible to the Interior Ministry, the NAP and the municipality. Access runs via the operator's personal profile.Services →

H

Handling guest complaints: Respond to complaints quickly and document the resolution and correspondence; guests can turn to the Consumer Protection Commission (KZP), and platform reviews directly affect occupancy.Services →
Handover protocol: The written handover protocol records the condition, fittings, meter readings and keys handed over on the transfer date and is signed by both parties. It protects buyer and seller in later disputes over defects or utility charges.Buying process →
Handwritten (holographic) will: A holographic will must be written entirely by hand, dated and signed by the testator; typed or printed text makes it invalid. It can be deposited with a notary for safekeeping, which protects against loss and disputes over authenticity.Selling →
Healing mud: Pomorie (Burgas Province) is known for the healing mud of its salt lake, high in sulfur and iron. It is used for complaints of the musculoskeletal system, skin conditions and urogenital ailments.Residence →
Health contributions when not employed: Anyone subject to Bulgarian health insurance who neither works nor is insured on another basis pays the monthly health contributions personally to the NAP. The NAP states the current amount; unpaid months lead to loss of NZOK cover.Residence →
Health insurance: Proof of health insurance is mandatory for the type D visa and residence permits; residents who work or run a company here pay into the state fund NZOK. Private policies complement the cover.Residence →
Health insurance for visa D: Visa D requires health insurance valid in Bulgaria; the minimum coverage is set by law. Whether you can join the state NZOK system after receiving a residence permit is clarified bindingly by the NZOK.Residence →
Heat pumps: how common they are: Air-to-water heat pumps are spreading mainly in new houses with underfloor heating; the mild coastal climate favours efficient operation. In existing apartments, air conditioners still dominate.Services →
Heating with air conditioning: Inverter air conditioners are the most common way to heat on the coast: winters are mild, and in heating mode the units work as efficient air-to-air heat pumps. Actual costs depend on insulation, the unit and your electricity tariff.Services →
Heritage protection (Nessebar, Sozopol): In the old towns of Nessebar (UNESCO World Heritage) and Sozopol many buildings are protected monuments: any alteration, even to facades or windows, needs approval from the National Institute of Immovable Cultural Heritage (NINKN). Check the protection status before buying.Locations →
Hidden profit distribution: Private expenses run through the company, inflated payments to shareholders or interest-free withdrawals can be classified by NAP as hidden profit distribution; this triggers back taxes and statutory sanctions. Clean documentation prevents this.Residence →
Hiking in Bulgaria: From the Balkan Peninsula's highest mountain (Rila, Musala 2,925 m) and the UNESCO World Heritage Pirin to the country's largest protected area, Strandzha Nature Park in Burgas Province (116,054 hectares), Bulgaria offers trails from high peaks to coastal forest.Residence →
Hisarya: An ancient spa town on the southern slope of Sredna Gora, with Roman baths (Diocletianopolis) and several mineral-water sources.Locations →
Host registration duty: Anyone accommodating foreigners — hotels as well as private hosts and landlords — must register the guest with the Migration Directorate; the deadline is set by law. For holiday landlords on the southern coast this address registration is mandatory.Residence →
House rules of the complex: The house rules of the owners' association bind tenants and guests as well; hand them to the tenant and reference their binding force in the lease.Services →
Humanitarian Residence: On humanitarian grounds — such as serious illness or exceptional circumstances — Bulgaria may exceptionally permit residence. The decision is at the authorities' discretion; the Migration Directorate assesses each individual case.Residence →
Hunting and fishing licences: Recreational fishing requires a permit from the Executive Agency for Fisheries and Aquaculture (IARA). Hunting requires a Bulgarian hunting licence with an exam and membership of a hunting association; the conditions are laid down in the Hunting Act.Residence →

I

ICT Card: The ICT card allows managers, specialists and trainees from non-EU countries transferred within a corporate group to reside and work at the Bulgarian branch. Maximum duration and conditions follow the EU ICT directive as implemented by law.Residence →
ID card vs. residence card: The Bulgarian identity card (lichna karta) is reserved for citizens. Foreigners identify themselves with their national passport or ID card together with a Bulgarian residence card or residence certificate issued by the Migration Directorate.Residence →
Ideal shares (idealni chasti): Your calculated co-ownership share of common areas and, where applicable, the land — stated in the notarial deed and included in the sold area. Always read it when comparing offers.Buying process →
Illegal construction: Under Art. 225 (2) of the Spatial Development Act, a building is illegal if erected without a permit, contrary to the development plan or with major deviations from the approved design. Structures built after 31 March 2001 without a permit qualify neither for tolerance nor for regular legalisation — a key due-diligence point for buyers on Bulgaria's southern coast.Buying process →
Illegal construction (legalisation): Under the ZUT, buildings without a permit are subject to demolition; the law currently provides no general retroactive legalisation. For older buildings a tolerance certificate may be an option — the municipality and DNSK give the binding answer.Buying process →
Importing a vehicle (steps): Importing from the EU: deregister in the country of origin, pay the eco tax, take out Grazhdanska otgovornost insurance and register with the traffic police (KAT). Imports from third countries additionally require customs clearance and possibly DDS; the Customs Agency provides binding details.Residence →
Incorporation by power of attorney: A Bulgarian company can be formed without travelling, via a notarised power of attorney to a lawyer; foreign powers of attorney need an apostille and certified translation. Many banks nevertheless require personal presence to open the account.Residence →
Independent units in a building: Apartments, shops, offices and garages are independent units within a building: each has its own cadastral identifier and can be sold separately by notarial deed. The unit's scope follows from the cadastral scheme and the deed.Buying process →
Independent valuation: An independent licensed valuer determines the market value free of any conflict of interest with the seller or agent. The report supports the price negotiation, financing and the judgement whether the asking price matches the local market level.Buying process →
Inheritance tax: Spouses and direct-line relatives are exempt from Bulgarian inheritance tax; other heirs pay low municipal rates. Re-registration of the property remains necessary in any case.Selling →
Inheriting property in Bulgaria (steps): Typical steps: obtain the death certificate and proof of heirship (certificate of heirs or European Certificate of Succession), have any will announced by a notary, declare the inherited property to the municipality for local taxes and then dispose of it via a notary. Spouses and direct-line relatives pay no inheritance tax in Bulgaria; the municipality states the declaration deadline.Selling →
Insolvency filing (basics): In case of insolvency or over-indebtedness, the manager must file for insolvency with the competent district court within the statutory period; late filing creates personal liability. A lawyer assesses the situation reliably.Residence →
Insulation and renovation programmes: State programmes fund the energy renovation of apartment buildings (insulation, windows, systems); applications go through the owners' association and the municipality. Conditions and funding shares are defined by each individual programme.Buying process →
Insurance when letting: Notify your insurer explicitly that the property is let, otherwise building and contents cover can lapse; loss of rent and liability can be insured in addition.Services →
Interest income (taxation): Interest, for example on bank deposits, is generally subject to a final tax in Bulgaria. Exceptions and details are set by law; the NAP provides binding guidance.Residence →
Interim dividends (prohibition): Bulgarian law does not expressly provide for interim dividends of an OOD during the current year; distribution is possible only after the annual accounts have been approved. Amounts withdrawn in advance may be reclassified by NAP as hidden distribution or a loan.Residence →
Internet and TV setup: Internet and television are ordered directly from the provider of your choice with ID and proof of ownership; several providers with fibre and cable networks operate along the southern coast. Compare contract terms, as promotional prices are usually tied to minimum periods.Buying process →
Internet providers and fibre: Fibre internet is widely available in towns and larger coastal resorts; providers include Vivacom, A1 and local networks. Before buying, check whether the specific building is connected.Services →
Intestate succession (order of heirs): Without a will, relatives inherit in the order fixed by Bulgarian law: first children and other descendants, then parents, then siblings and more distant relatives; the spouse inherits alongside the class called to succeed. A closer class excludes a more distant one.Selling →
Intra-Community acquisition: When a Bulgarian VAT-registered company buys goods from a business in another EU country, this is an intra-Community acquisition (VOP): VAT is self-assessed in Bulgaria, and with a full right of deduction there is usually no effective payment.Residence →
Intra-Community supply: Supplies of goods to a VAT-registered business in another EU country (VOD) are zero-rated for Bulgarian VAT with the right of deduction preserved, provided the customer's VAT ID is valid and transport evidence is available; these sales must be reported in the VIES declaration.Residence →
Intrastat reporting: Intrastat is the statistical reporting of goods movements between Bulgaria and other EU countries; only companies whose arrivals or dispatches exceed the annually set thresholds must report. The current thresholds are published by the National Statistical Institute.Residence →
Invalidity pension (TELK): An invalidity pension requires permanently reduced working capacity certified by the TELK medical expert commission; the amount and duration depend on the assessed degree. The NOI decides on the pension.Residence →
Investment design (municipal archive): The approved investment design of a building — drawings, structure, installations — is kept in the municipal archive. Owners can request copies, for example for renovations, legality checks or clarifying the boundaries of a unit.Buying process →
Investment income tax (Germany/Austria compared): For comparison: Germany levies a 25% withholding tax on dividends (Sec. 43a Income Tax Act, plus solidarity surcharge), Austria 27.5%. Bulgaria's 5% dividend tax is 20 and 22.5 percentage points lower, respectively.Investing →

J

Joint account: Joint accounts for spouses or co-owners are possible but not standard at every bank; signing rights (individual or joint) are set in the account agreement. Many buyers instead use a single account plus a power of attorney.Buying process →
Joint-stock company (AD): A company whose capital is divided into shares; suited to larger investments and multiple investors. Minimum capital, payment rules and governing bodies (general meeting, one-tier or two-tier boards) are set by the Commerce Act.Residence →
Judicial partition: If the co-heirs cannot agree, any of them may request partition through the district court. The court first determines the heirs and their shares and then carries out the division, by allocating assets or by public sale of the property.Selling →

K

Kapitan Andreevo border crossing: Kapitan Andreevo is the main border crossing between Bulgaria and Türkiye on the route via Edirne. As an external Schengen border it has full checks including the EES; allow for waiting time in high season.Residence →
KAT Burgas (traffic police): The traffic police (Patna Politsia) of the Burgas regional police directorate, at 34 Yanko Komitov St: it handles vehicle registration, registration documents and custom plates, plus the issue and exchange of driving licences for Burgas province.Residence →
Key handover: Keys are usually handed over after full payment of the price and signing of the notarial deed, recorded in the handover protocol. Count all keys, fobs and remote controls and ask to be shown the access to the basement, letterbox and common areas.Buying process →
Key holding: Record in writing who holds the keys, how many copies exist and in which cases the apartment may be entered; document every key handover.Services →
Kindergarten (place allocation): Places in municipal kindergartens are allocated by the municipalities, in many towns via electronic admission systems with their own criteria and deadlines. Private kindergartens are an alternative; each municipality or institution sets its own conditions.Residence →
Kırklareli (Turkey, shopping): The first Turkish provincial town beyond the Malko Tarnovo–Dereköy crossing, about 130 kilometres from Burgas (a good two hours plus the border). Known for affordable shopping, for example at the Minimall centre. The crossing is open around the clock and usually quiet.Travel →
Kyustendil: Kyustendil is one of Bulgaria's well-known spa resorts with mineral and thermal water; the province of the same name lies in western Bulgaria. It adds to the country's network of healing-water destinations.Locations →

L

Land awaiting building status (risk): Plots marketed as future building land are often still agricultural land without a development plan — a building permit is not guaranteed. Before buying, check the cadastre status and the planning situation at the municipality; do not pay building-land prices for mere expectations.Investing →
Land share when buying an apartment (ideal parts of the land): When buying an apartment, the notarial deed decides whether you also acquire ideal shares of the land (idealni chasti ot zemyata) or only the apartment — sometimes via a right to build (pravo na stroezh) on someone else's land. Unlike German condominium law, where a share in the plot always applies, in Bulgaria the land share is not guaranteed. Without it, no share of the plot arises if the building is demolished; whether a right to rebuild remains depends on the right to build — check this in the notarial deed before buying.Buying process →
Land survey (geodesist): Survey work in Bulgaria is carried out by licensed geodesists — for cadastre corrections, plot divisions or construction projects. Licensing is regulated by law; registers of qualified surveyors are kept by the cadastre agency.Buying process →
Land use type in the cadastre: For every plot the cadastre records its permanent use type — for example residential land, arable land, pasture or yard. It determines what is legally permitted; contrary actual use does not replace a formal change of the record.Buying process →
Landline: rarely used: Traditional landline telephony is barely used in Bulgaria; calls go via mobile or the internet. If needed, internet providers offer a landline as an add-on in their bundles.Services →
Language and alphabet: The official language is Bulgarian, written in the Cyrillic alphabet. In the cities and on the coast English works well; deep in the provinces a knowledge of Cyrillic helps. Russian is a great advantage, understood almost everywhere and closely related to Bulgarian.Residence →
Language Requirements (None): Bulgaria requires no language certificate for a type D visa, extended or permanent residence — Bulgarian language skills are not a condition for the permit. Language knowledge is tested only for naturalisation; details are set by law.Residence →
Lawyer's role (due diligence): Before the purchase, the lawyer verifies title, encumbrances, mortgages, pending litigation and building legality (Act 16) and drafts the preliminary contract and notarial deed in your interest. Engage a lawyer independent of the seller and the agent.Buying process →
Learning Cyrillic (everyday use): Street signs, timetables, price labels and official letters are in Cyrillic. The alphabet can be learned quickly and makes shopping, orientation and dealings with the authorities considerably easier.Residence →
Legal advice on sanctions issues: Whenever sanctions lists, Russian banks or frozen assets are involved, engage a lawyer specialised in sanctions law before the preliminary contract. Sanctions breaches are punishable, and the transaction may be unwound.Buying process →
Letter of invitation: For a visa C, a notarised invitation from a host in Bulgaria can document the purpose of stay and accommodation. Form and content are set by law; property owners can invite family and guests this way.Residence →
Letting via platforms (duties): Letting via booking platforms does not remove the Bulgarian obligations: property categorisation, ESTI guest registration, tourist tax to the municipality and income declaration to the NAP.Services →
Liability towards guests: The host is liable for harm guests suffer due to defects in the apartment; landlord liability insurance covers such claims. Document maintenance and equipment checks.Services →
Limitation of tax debts: Tax debts become time-barred after statutory periods; limitation does not apply automatically and must be expressly invoked. The NAP or a tax adviser can advise on the specifics.Residence →
Limited partner: The partner of a Bulgarian KD whose liability is capped at the agreed contribution (Art. 99 (1) Commerce Act). A KD needs at least one limited partner alongside the general partner.Investing →
Limited partnership (KD): A partnership with at least one partner bearing unlimited liability and limited partners liable only up to their contribution. Rare in practice; for relocators and investors the OOD is the more common choice.Residence →
Liquidation of an OOD: The orderly winding-up of the company: a dissolution resolution, appointment of a liquidator, prior notification of the NAP and an invitation to creditors. The minimum duration of the procedure is set by law; only then can the company be struck off.Residence →
LNCh (foreigner's personal number): The LNCh is the personal number assigned to foreigners with a residence permit, issued via the Migration Directorate of the Ministry of Interior. It is required for dealings with NAP and NZOK, for banking and for most contracts.Residence →
Local farm produce (tomatoes, cucumbers): Fruit and vegetables from Bulgarian farming — especially tomatoes and cucumbers — are usually of very good quality and cheap. Together with the famous yogurt and regional cheese, a real plus for everyday life on the southern coast. Svetlana knows the good markets and producers.Services →
Local taxes (how to pay): Property tax and the waste fee can be paid by bank transfer, online via the municipal portal or in person at the cash desk. Payment details and deadlines are provided by the municipality.Residence →
Long-term tenants (Burgas): In Burgas, working people, families and students rent all year round; long-term letting brings predictable income with little management effort. In demand are well-connected apartments with heating and everyday infrastructure rather than holiday fittings.Investing →
Long-term vs. holiday letting: Long-term letting yields predictable income without categorisation; holiday letting requires categorisation and guest registration but earns more in season. The choice determines your tax and reporting duties.Services →
Lost residence card: Report the loss or theft of your residence card immediately to the police and the Migration Directorate and apply there for a replacement. Bring your passport and the loss report; the reissue fee is set by law.Residence →

M

Maintenance fee (taksa poddrazhka): The annual fee in managed complexes, usually per square metre: covers pool, grounds, security. Amount and services are in the management contract — check before buying; it recurs every year.Buying →
Maintenance fee (taksa poddrazhka): The maintenance fee (taksa poddrazhka) in a gated complex covers the upkeep and running of the shared facilities. The operator sets it in the management contract, it is usually based on floor area and is due whether or not you use the apartment. It is markedly higher than the small charges in an ordinary building — check the amount and its past trend before buying.Buying process →
Malko Tarnovo border crossing: The Malko Tarnovo crossing links the southern coast with Türkiye through the Strandzha mountains and is the closest crossing from Tsarevo. As an external Schengen border it also has full checks and the EES.Residence →
Management contract (DUK): The management and control contract (Bulgarian: DUK) sets out the manager's duties and pay; for social security purposes it is largely treated like employment. Contributions and filings go through NAP and NOI.Residence →
Manager (upravitel): The legal representative of the OOD, entered in the commercial register. Foreigners without a Bulgarian residence permit can also serve as manager — representation can additionally be arranged by power of attorney.Residence →
Manager's remuneration: The remuneration of an OOD manager is freely negotiable; once paid, it is subject to tax and social security contributions calculated under statutory rules. A tax adviser determines the suitable setup (management contract or self-insurance).Residence →
Manager's self-insurance: A managing shareholder can register with NAP as a self-insured person and pay contributions on a statutory assessment base; this is often cheaper than a paid management contract. Your accountant clarifies the details.Residence →
Mandatory bank payments: Payments at or above a statutory threshold must be made cashlessly through a bank account in Bulgaria — including between a company and its shareholder; NAP states the current threshold. Cash payments above it are subject to fines.Residence →
Mandatory invoice details: A Bulgarian invoice must include, among other things, a sequential number, issue date, identification details of issuer and recipient, a description of the supply, the taxable amount, the VAT rate and the VAT amount; the full list is set out in the VAT Act (ZDDS).Residence →
Mandatory VAT registration: Registration under the VAT Act (ZDDS) becomes mandatory once taxable turnover exceeds the statutory threshold; the current amount is published by the NAP. The application must be filed electronically within the legal deadline.Residence →
Marital status declaration before the notary: Before certification the seller submits a declaration on marital status and property regime; this determines whether the spouse must consent or join the sale. False statements carry legal liability — the notary gives an instruction on this.Buying process →
Maritime Black Sea climate: The climate of the coastal region around Burgas: mild winters of 2 to 4 degrees in January, a warm sea of about 25 degrees in summer and a small annual and daily range. The coastal strip, some 40 to 60 kilometres wide, gets the country's lowest rainfall at around 500 to 550 millimetres.Locations →
Marriage contract: A marriage contract governs the spouses' property relations, including the ownership of real estate; it is concluded before a notary and noted in the register of spouses' property relations at the Registry Agency. It may be concluded before or during the marriage.Selling →
Maternity benefit (overview): Insured mothers receive a benefit from the NOI during maternity leave, calculated from their insured income; the duration and the required insurance period are set by law. The NOI provides binding information on amounts and applications.Residence →
Matrimonial community of property: The statutory regime is matrimonial community of property: assets acquired for value during the marriage belong to both spouses jointly, regardless of who is named in the notarial deed. Pre-marital, inherited and gifted assets remain personal property.Selling →
Maximum building height: The permitted building height depends on the plot's zoning in the development plan; coastal and villa zones have stricter limits than central residential zones. The binding value for your plot is stated in the design visa or confirmed by the municipality.Buying process →
Maximum insurable income: The maximum insurable income caps the earnings on which contributions are charged: income above the ceiling is contribution-free. The current ceiling is set each year in the budget law.Residence →
Medical Treatment Stay: A residence permit may be granted for prolonged medical treatment in Bulgaria if the medical institution confirms admission and funds for treatment and living costs are proven. Details are set by law.Residence →
Mentality and service culture: Bulgarians are reserved with strangers but reliable and helpful once a personal contact exists. Crime is low and pushy behaviour is the exception. Service is often more matter-of-fact than in Western Europe; a constant smile among strangers is unusual and no sign of unfriendliness. At the notary, many Western Europeans are surprised by the high-volume process without the deed being read aloud. Svetlana bridges these differences.Residence →
Merging plots: Neighbouring plots can be merged into one; the basis is a project by a licensed geodesist which the cadastre agency records. The conditions — including identical ownership — are set by law; details are clarified with the geodesist and the municipality.Buying process →
Migration Directorate appointment: After entering with visa D, you apply for the residence permit in person at the Migration Directorate, within the validity of the visa. For the southern coast the office in Burgas is usually competent; bring all original documents.Residence →
Mineral spring: Official tourism materials list Bulgaria with more than 700 mineral springs; a specialist source cites 630 springs and boreholes across 170 geothermal fields. This makes the country one of Europe's regions richest in mineral water.Locations →
Minimum insurable income: The minimum insurable income is the statutory floor on which social security and health contributions are calculated, even when actual income is lower. Its current level is set in the annual budget law; the NAP provides details.Residence →
Minimum wage (concept): Bulgaria has a national statutory minimum wage, set regularly by decree of the Council of Ministers; the official decree or NAP states the current amount. Employment contracts may not go below this floor.Residence →
Mismatched addresses (cadastre vs. municipality): The administrative address assigned by the municipality and the cadastre data do not always match, for example after street renaming or renumbering. Compare both before buying; discrepancies are resolved officially by the municipality and the cadastre agency.Buying process →
Mobile networks and EU roaming: The mobile networks of A1, Vivacom and Yettel cover the south coast. EU SIM cards roam at domestic conditions; for longer stays a Bulgarian SIM is usually cheaper.Services →
Mobile payment apps: Bulgarian banks offer their own apps for paying by phone, and the common mobile payment services work with Bulgarian cards. Which services are supported and how registration works is explained by the respective bank.Buying process →
Model articles: Standardised templates for the articles or deed of incorporation speed up straightforward formations. Special arrangements — pre-emption rights, non-standard voting rules — require articles tailored by a lawyer.Residence →
Moderate-continental climate: The climate of northern Bulgaria (the Danube plain and the pre-Balkan): cold winters of minus 2 to minus 3 degrees in January, warm summers around 25 to 26 degrees and a rainfall peak in June. The Balkan range acts as a climate barrier — the north is about a degree cooler and wetter than the south.Locations →
Monthly VAT return: The VAT tax period is the calendar month: registered companies file a monthly VAT return with sales and purchase ledgers electronically with the NAP, even with zero turnover. The deadline is set by law.Residence →
Mortgage loans for foreigners: Bulgarian banks are cautious about granting mortgage loans to foreigners; without income or residence in Bulgaria, financing is hard to obtain. Realistic options exist for EU citizens with documented Bulgarian income — conditions are assessed by the bank case by case.Buying →
Motor liability insurance (Grazhdanska): The Grazhdanska otgovornost third-party liability insurance is compulsory for every vehicle registered in Bulgaria, even if it is not driven. Policies are available from any insurer; validity is checked electronically and at police controls.Residence →
Motorcycle: Motorcycles follow the same basic rules as cars: registration with KAT, third-party insurance and vehicle tax; the periodic inspection for categories L3–L7 is due every two years — see vehicle registration, GTP and vehicle tax.Residence →
Mountain climate: The high-altitude climate of Rila, Pirin and the Stara Planina: January temperatures of minus 4 to minus 10 degrees depending on elevation, annual rainfall of 800 to 1,200 millimetres and snow cover of five to nine months — the basis of Bulgaria's ski season. On Musala the annual mean is around minus 3 degrees.Locations →
Municipal property registration: New owners register the property with the municipal tax office so that property tax and the household waste fee are assessed in their name. The basis is the declaration under Art. 14; the statutory deadline is confirmed by the municipality.Buying process →
Municipal transfer tax: Municipal tax on property acquisition; each municipality sets the rate within a statutory range. Part of the purchase costs alongside notary and registration fees.Buying process →
Musala: At 2,925 m, the highest peak in Bulgaria and on the whole Balkan Peninsula, located in the Rila range.Locations →

N

NAP PIK code: The PIK is a personal access code issued free of charge at any NAP office. It provides online access to your tax account, liabilities and filings — including for foreigners with a service number.Residence →
National Health Insurance Fund (NZOK): NZOK funds statutory healthcare in Bulgaria: the personal doctor, specialists, hospital treatment and part of the cost of medicines. Only people whose health insurance contributions are paid without gaps are entitled to its services.Residence →
National Social Security Institute (NOI): The National Social Security Institute (NOI) administers pensions, sickness benefit and other cash benefits of the Bulgarian social security system. Applications and certificates are handled at local NOI offices or via the institute's online portal.Residence →
Net rental yield: For the net yield, deduct all running costs from the annual rent: management, maintenance, complex fees, insurance, taxes and vacancy. Only this figure shows what the investment actually earns.Investing →
New build vs. resale: A new build offers modern construction, warranty and stage payments, but you wait for completion and carry completion risk. An existing property is available immediately and visible in its true condition, yet often needs renovation and careful document checks.Investing →
New-build water connection: For a new build, first request connection conditions from the ViK operator and then sign the supply contract; ownership and construction documents are required. Deadlines and fees are stated by the respective ViK operator.Services →
Nominee arrangements (risks): Buying through a front person who holds title only formally is risky: the arrangement can be challenged in court and is a classic money laundering red flag. The real owner has no secured legal position.Buying process →
Non-resident account (documents): Bulgarian banks open accounts for non-residents; a passport or ID card, proof of address and information on the origin of funds are usually required. Each bank sets its own document list — ask the branch in advance.Buying process →
Notarial deed: The notarial title deed: the notary certifies the purchase, then the deed is entered in the property register. The notarial deed is the central proof of ownership in Bulgaria.Buying process →
Notarial will: A notarial will is drawn up by a notary in the presence of witnesses and kept in the notary's custody. It offers the highest formal certainty and is particularly advisable when Bulgarian real estate is to be passed on.Selling →
Notary as obliged entity: Notaries in Bulgaria are obliged entities under the anti-money-laundering act: they identify the parties, record the payment method in the notary deed and report suspicious cases to the financial intelligence authority (DANS).Buying process →
Notary's role (vs. Germany): The Bulgarian notary certifies the purchase in the district where the property is located and files the deed with the Registry Agency; separate advice to the buyer, as German buyers know it from their notary, is not part of the role. Substantive checks and contract drafting are therefore your lawyer's job.Buying process →
Notifying start of construction: Before works begin, the site is opened officially: a protocol on the building line and level is drawn up and the start is notified to the municipality and the supervision. Without these steps construction has not legally started — relevant because building permits expire by law.Buying process →
NRA (revenue agency): The National Revenue Agency is Bulgaria's tax authority: returns, tax numbers, residence certificates and deadlines run through the NRA.Link directory →
NVO exam: Bulgaria's national assessment after grade 7 in Bulgarian and mathematics (foreign language optional); the scores plus two report-card grades form the admission score for grammar schools. In Burgas 2026: Bulgarian on 17 June, maths on 19 June.Residence →
NZOK registration: Pensioners and other eligible residents register their foreign entitlement document (such as the S1 form) with Bulgaria's National Health Insurance Fund (NZOK). The NZOK handles this as a dedicated administrative service; once registered, the public healthcare system is open to them.Residence →

O

Off-market listings: Off-market properties are not publicly advertised but offered through personal contacts. Less competition and sometimes better prices, yet full legal checks by a lawyer and notary remain essential.Investing →
Off-season viewing: A viewing outside the summer season shows the town in everyday mode: which shops are open, how heating and humidity behave, who actually lives there. Sellers also tend to be more open to negotiation in the off-season.Investing →
Online banking (activation): Online banking access is activated when the account is opened or later at the branch; login usually works via an app with a mobile signature or one-time codes. Owners living abroad should activate it before leaving — many banks later require a personal visit.Buying process →
OOD / EOOD (limited company): The Bulgarian limited company (EOOD = single-member variant). The usual route for non-EU citizens to acquire land; registered in the commercial register of the Registry Agency.Residence →
OOD formation steps: Typical sequence: company name check in the Commercial Register, articles of association, capital deposit into a special bank account, manager declarations, filing with the Registry Agency. Processing times are published by the Registry Agency.Residence →
OOD i Ko KD: The Bulgarian counterpart of the German GmbH & Co. KG: a limited partnership (KD) whose fully liable partner is an OOD (limited liability company). The Bulgarian Commercial Register expressly allows legal entities, including foreign ones, to act as general partner; under Art. 101 of the Commerce Act the company name must include "KD" and the name of at least one fully liable partner.Investing →
OOD vs. private ownership: Buying privately is simpler and involves no ongoing bookkeeping; an OOD makes sense with several properties or commercial letting. Tax-wise, 10 % personal income tax compares with 10 % corporate tax plus 5 % dividend tax in an OOD; a tax adviser runs the comparison for your case.Investing →
Opening of the will: After the testator's death the notary formally announces the will and draws up a record of the announcement. Anyone holding a handwritten will must present it to a notary; only then can it be used before registers and banks.Selling →
Ordinance No. 7: Ordinance No. 7 of 22 December 2003 of Bulgaria's Ministry of Regional Development (MRRB) on the rules and standards for the various territory types and development zones. It sets building density, intensity, minimum greenery, heights and setbacks for each zone; published in State Gazette No. 3 of 13 January 2004, last amended in No. 84 of 21 October 2022.Link directory →
Osogovo: A border range between Bulgaria and North Macedonia; its highest peak Ruen reaches 2,251 m.Locations →
OUP (general development plan): The municipality's master plan: sets zones and development direction; every detailed plan (PUP) must comply with it. For land buyers, the first look at long-term potential.Buying process →
Overstaying and its consequences: Exceeding the permitted stay risks a fine and an entry ban; the EES documents every overstay at the external Schengen borders. If an overstay looms, contact the Migration Directorate before the deadline.Residence →
Owners' assembly (obshto sabranie): In an ordinary condominium building the owners' assembly (obshto sabranie) decides the monthly management and maintenance contributions under the Condominium Management Act (ZUES); management costs are, as a rule, split by the number of owners. These charges are low and comparable to German levels — unlike the operator-set fee in a gated complex.Buying process →

P

Paid annual leave: Every employee in Bulgaria is entitled to paid annual leave; the statutory minimum and special rules are set by the Labour Code. Unused leave lapses after periods defined by law.Residence →
Palić (Serbia, stopover): An Art-Nouveau resort on a lake in Vojvodina, about seven kilometres from Subotica and some 18 kilometres before the Hungarian border. A good stop on the Serbia route, as two crossings into Hungary (Horgoš–Röszke, Kelebija–Tompa) are available — handy in case of queues.Travel →
Pamporovo: A sunny winter resort in the Rhodopes at 1,650 m, with a ski season from December to the end of April; it leads Bulgaria's mountain resorts in days of sunshine.Locations →
Parking space as saleable object: An open parking space is often not an independent unit; what is sold is then an undivided share of the land or a contractually assigned right of use. Whether a specific space can be transferred separately is determined by the notary from the building documents.Buying process →
Party resorts vs. authentic Bulgaria: Sunny Beach and Golden Sands are international party and beach resorts — in clientele and prices more like Ibiza or Mallorca (Ballermann), and avoided by many locals. They have little to do with authentic Bulgaria. Fine for a pure holiday flat, otherwise Svetlana recommends quieter, cheaper places; Golden Sands is also north of Varna, outside the southern-coast area.Locations →
Passenger car: Passenger cars in Bulgaria must be registered within one month of acquiring ownership; for details see the entries on vehicle registration, the GTP inspection and vehicle tax.Residence →
Passport validity requirements: The passport must remain valid beyond the planned departure date and must not exceed a certain age from its issue date; the exact requirements are set by the Schengen Borders Code. Check its validity before visa or ETIAS applications, as both are tied to the passport.Residence →
Patent tax for small hosts: Small hosts letting guest rooms can, under statutory conditions, pay a fixed patent tax to the municipality instead of income tax; the municipality sets the amount and conditions within the legal framework.Services →
Patient user fee: For each doctor's visit and each hospital day, NZOK-insured patients pay a small user fee set by law; certain groups, such as children, are exempt or pay a reduced fee. The current amount is displayed at practices and hospitals.Residence →
Pavel Banya: Pavel Banya is one of Bulgaria's well-known spa resorts with mineral and thermal water. It is part of the Bulgarian tradition of healing baths.Locations →
Payment by a third party (risks): If someone other than the buyer pays the price, bank and notary require an explanation of the relationship (gift, loan) and check the third party's source of funds. Unresolved third-party payments can delay or derail the notarisation.Buying process →
Payment schedule (value date): Time your transfers so the purchase price arrives with the correct value date on the day of the deed or per the agreed schedule, into the seller's account or an escrow account. International transfers take banking days — build in a buffer and notify your bank of large amounts in advance.Buying process →
Payment via the notary's special account: Above a statutory threshold the purchase price must be paid cashlessly; the parties declare the payment method before the notary, and the money can pass through the notary's special account. Understating the price in the deed is risky — both for tax and civil-law purposes.Buying process →
Payments from third countries: Payments from third countries (e.g. Turkey, UAE, Kazakhstan) are permitted but trigger additional bank questions: economic background, account holder, source of funds. Allow extra time and keep supporting documents ready.Buying process →
Pension Transfer to Bulgaria: German and other EU pensions can be transferred to Bulgaria; coordination is governed by EU Regulation 883/2004. For retiree residence, regular pension payments into a Bulgarian account serve as proof; the paying pension institution and NOI clarify details.Residence →
Periodic technical inspection (GTP): The GTP is the periodic roadworthiness test carried out at licensed inspection stations; without a valid GTP the vehicle may not be driven. The inspection intervals by vehicle age are set by law.Residence →
Permanent residence: After five years of lawful uninterrupted residence, permanent residence and the EU long-term resident status become available.Residence →
Permanent Residence for EU Citizens: After 5 years of lawful continuous residence, EU citizens acquire the right of permanent residence in Bulgaria. The Migration Directorate issues the certificate; shorter periods for special cases are set by law.Residence →
Person-based register extract: A person-based search at the Registry Agency lists all entries recorded in the name of a specific person or company. Buyers use it to check which properties and encumbrances are registered against the seller.Buying process →
Personal doctor (choosing a GP): Every NZOK-insured person chooses a personal doctor (GP) who provides primary care and refers to specialists. Registration is done with a form directly at the practice; changing doctors is possible during periods defined by law.Residence →
Pharmacies and prescriptions: Many medicines are sold over the counter in Bulgaria; prescription drugs require a Bulgarian prescription. Medicines subsidised by NZOK are dispensed only on an insurance prescription from your GP at contracted pharmacies.Residence →
Pirin: A high-alpine range in the south-west with Vihren (2,914 m), Bulgaria's second-highest peak; it is home to the largest winter resort, Bansko, and Pirin National Park has been a UNESCO World Heritage Site since 1983.Locations →
Platform income (DAC7 reporting): Under the EU DAC7 directive booking platforms automatically report host income to the tax authorities; the NAP matches this data against filed returns, so undeclared income becomes visible.Services →
Politically exposed person (PEP): Anyone who holds or has held a high public office, or is closely connected to such a person, counts as a PEP. PEP status triggers enhanced checks by bank and notary; it is not a ban on buying.Buying process →
Pomaks: Bulgarian-speaking Muslims whose ancestors converted to Islam in Ottoman times while keeping the Bulgarian language; they live mainly in the Rhodopes and are firmly integrated into society.Residence →
Pomorie mud therapy: The state rehabilitation centre in Pomorie is regarded as the largest mud-treatment centre on the Balkan Peninsula; healing mud from the bed of Pomorie Lake is used for musculoskeletal, nervous-system and skin conditions, complemented by brine therapy from the local salt works.Locations →
Port of Burgas: A public port of national importance, run by Port Burgas EAD. Its Morska Gara sea terminal handles international cruise ships and includes a marina for around 400 yachts and coastal links, including to St Anastasia Island.Locations →
Post and parcel services: Alongside the state Bulgarian Posts, private couriers such as Econt and Speedy dominate parcel delivery; delivery to a courier office or parcel locker is more common than to the door. Cash on delivery is widely used for online purchases.Residence →
Posting of workers (EU): Posting employees from Bulgaria to another EU country is governed by Regulation 883/2004 and the notification rules of the host country; an A1 certificate is required for social security. NAP and NOI provide binding details.Residence →
Power of attorney: A notarised power of attorney — buying and selling can be handled without travelling. Executed at a Bulgarian mission or before a local notary with apostille and certified translation.Selling →
Power outages in summer: In peak season the grid load in coastal towns rises sharply, so brief interruptions do occur. Planned outages are announced by the grid operator on its website.Services →
PPMG Burgas (maths and science school): PPMG "Acad. Nikola Obreshkov" at 19 Stefan Stambolov Blvd is Burgas's mathematics and natural sciences grammar school with its own STEM centre; pupils are admitted in grades 5 and 8.Residence →
Preliminary contract: The binding preliminary contract fixes price, deadlines and conditions before the notary appointment and protects both sides. The usual stage between reservation and notarial deed.Buying process →
Preliminary contract — legal effect (Art. 19 ZZD): The preliminary contract (predvaritelen dogovor) sets out the property, price, payment method and deadlines before the notarial contract; under the Obligations and Contracts Act (ZZD, Art. 19) written form is sufficient. Its strength: if one party later refuses to sign, the other can have a court declare the preliminary contract final under Art. 19(3) ZZD. This secures the deposit and the intention to buy.Buying process →
Price level: Sunny Beach & Nessebar old town: In the tourist hubs of Sunny Beach and Nessebar's old town, restaurant prices are well above the Bulgarian level — sometimes three times as high. The venues can be good (for example La Flor, Iris, Djanny), but away from the beach promenade and in ordinary towns you eat far more cheaply and just as well.Link directory →
Price negotiation: Negotiate on the basis of documented defects, comparable properties and how long the property has been on the market, not gut feeling. Asking prices on the southern coast usually include room for negotiation; a factually reasoned counter-offer works better than arbitrary discounts.Buying process →
Price-to-rent multiple: The price-to-rent multiple is the purchase price divided by the annual net rent, the inverse of the yield. The lower the multiple, the faster the property pays for itself through rent.Investing →
Priority of registration (first to register): At the Registry Agency the rule is: whoever registers first prevails over rights registered later from the same predecessor in title. That is why the notarial deed is filed for registration on the day of certification — the notary handles this.Buying process →
Private hospitals in Burgas: Two large private university hospitals complement the public system: Deva Maria in the Vetren district (founded 2009, teaching base of the Medical University of Varna since 2015) and Burgasmed in Meden Rudnik, Zone A (BULPHARMA group, 403 beds). Burgasmed was granted university-hospital status by a Council of Ministers decision of 11 February 2026.Link directory →
Private supplementary insurance: Private supplementary policies extend NZOK cover with faster specialist access, private clinics and dental care. For newcomers without NZOK entitlement, full private insurance is an option; check scope and terms with the insurer.Residence →
Private water well: A private well must be registered with the competent Basin Directorate; a water analysis is strongly advised before drinking use. Permits and abstraction limits are governed by the Water Act.Services →
Prohibition on disposal (vazbrana): A vazbrana is a bar on disposal registered with the Registry Agency, usually imposed by a court or an enforcement agent. A sale despite a vazbrana has no effect against the secured creditor — always check a current encumbrance certificate before buying.Buying process →
Proof of accommodation: For visa D and a residence permit you must show accommodation in Bulgaria — for example the notary deed for your own property or a rental contract. Your own home on the southern coast serves this purpose.Residence →
Proof of Family Ties: Family ties are proven by documents — birth and marriage certificates need an apostille or legalisation, depending on the country of origin, plus a certified Bulgarian translation. The Migration Directorate or a notary confirms the required form.Residence →
Proof of sufficient funds: Sufficient funds for your stay are usually shown with bank statements or a bank certificate; the required amount is set by law. Binding information is provided by the Bulgarian consulate and the Migration Directorate.Residence →
Property as loan security: As loan security, Bulgarian banks accept a mortgage on the property, established by notary deed and entered at the Registry Agency; the bank also requires its own valuation of the property. The notary quotes the costs of establishing and deleting the mortgage.Buying →
Property extract (ownership history): A property-based extract from the Registry Agency shows the history of a property: past transfers, mortgages, attachments and other encumbrances. It is a core element of legal due diligence before the notary appointment.Buying process →
Property file (partida) in the register: For each property the Registry Agency keeps a file (partida) with all recorded acts: sales, mortgages, encumbrances. Before buying, the partida shows who the owner is and which third-party rights exist.Buying process →
Property in one spouse's name (effect): If real estate is acquired for value during a marriage under the statutory regime, it belongs to both spouses even when only one is named in the notarial deed. Buyers should check the seller's marital status; a sale requires the other spouse's participation.Selling →
Property insurance (fire, earthquake): Building insurance against fire, earthquake, storm and water damage is voluntary for private owners but strongly advisable in this seismically active region. Make sure earthquake cover is explicitly included — basic policies often omit it.Buying process →
Property liquidity: Liquidity means how quickly a property can be resold at market price. Small apartments in sought-after year-round towns with complete paperwork sell fastest; large unusual units in summer-only resorts take much longer.Investing →
Property management agreement: The management agreement defines the services: property checks, key holding, guest handling and accounting, plus fee, liability and reporting duties; conclude it in writing with a clear scope of services.Services →
Property register: Bulgaria's ownership register at the Registry Agency: ownership, mortgages and encumbrances are registered and checked here — the core of any due diligence.Buying process →
Property-tax registration (declaration Art. 14 ZMDT): After the purchase the property must be registered with the municipality within two months — with a tax declaration under Art. 14 of the Local Taxes and Fees Act (ZMDT). Only then does the municipality set the annual property tax (0.1 to 4.5 per mille of the tax valuation, varying by municipality) and the waste fee. Missing it leads to back-payments and surcharges.Buying process →
Protected areas (building bans): In protected areas under nature protection law and in Natura 2000 zones, building bans or strict conditions apply; a seemingly attractive plot may in fact be unbuildable. The status is confirmed by the regional environmental inspectorate (RIOSV) and the municipality.Buying process →
Public auction (procedure): A public auction (publichna prodan) is run by the enforcement agent: announcement, written bids with a deposit, opening of the bids and, if needed, oral overbidding, then award to the highest bidder. Time limits and the deposit amount are set by law; the competent enforcement agent provides details.Buying process →
Public holiday, 24 May: The Day of Bulgarian Education and Culture and of Slavonic Letters is one of the country's most heartfelt holidays, honouring the legacy of Cyril and Methodius.Residence →
Public holidays (offices closed): On public holidays authorities, banks and notary offices are closed; when a holiday falls on a weekend it is often observed on a working day. Orthodox Easter frequently falls on a different date from the Western one — plan official appointments accordingly.Residence →
PUP (detailed development plan): The detailed development plan defines what may be built on a plot: use, density, height, utilities. Always checked per property and municipality.Buying process →
Purchase at a forced sale: When buying from an enforcement agent, the award decree (postanovlenie za vazlagane) replaces the notarial deed and is likewise registered with the Registry Agency. Prices are often lower, but viewing and handover are limited — have a lawyer check encumbrances and the case status in advance.Buying process →

Q

Qualified electronic signature (KEP): The KEP (qualified electronic signature) is issued by licensed Bulgarian providers and replaces a handwritten signature in e-services: tax returns to NAP, filings with the Commercial Register and correspondence with municipalities.Residence →

R

Re-registering a car in Bulgaria: Vehicles are registered with the traffic police (KAT) at your place of residence or company seat. As a rule you need an LNCh or residence status, or a Bulgarian company, valid Grazhdanska otgovornost insurance and the prescribed vehicle documents.Residence →
Receiving a foreign pension in Bulgaria: German and other EU pensions continue to be paid in full when you live in Bulgaria; the pension institution needs your new address and a periodic life certificate. Taxation follows the applicable double taxation treaty (SIDDO).Residence →
Recording meter readings: At handover, photograph the electricity, water and (if present) gas meter readings together with the meter numbers and enter them in the handover protocol. This cleanly separates your consumption from the previous owner's.Buying process →
Recording of the deed (effect): After notarisation the notarial deed is recorded in the property register for the district where the property is located. Only recording makes the acquisition effective against third parties — where deeds compete, the one recorded first prevails.Buying process →
Refuelling en route (fuel prices): Bulgaria is the cheapest in the region for both petrol and diesel — start there with a full tank. But one tankful is not enough for the 2,000 to 3,500 kilometres to Central Europe; you refuel several times en route. The fuel ranking in the link directory shows where it is cheap: after Bulgaria come Slovakia and Hungary, more expensive are Austria and Romania (whose diesel is especially high), at the top end Germany. Live prices in the link directory.Travel →
Refusal and appeals: A refusal of a visa or residence permit is issued in writing with reasons and can be appealed; the appeal deadline is set by law. A lawyer is advisable for assessing the prospects.Residence →
Refusal of entry: Border officers can refuse entry, for example for missing documents, exhausted visa-free days or an entry ban. The refusal is issued in writing with reasons and can be challenged; involve a lawyer for this.Residence →
Registered office: The company's seat and management address entered in the Commercial Register. It determines court jurisdiction and where official documents are served; a change takes effect only upon registration.Residence →
Registering the lease (effect): A lease registered with the Registry Agency remains binding on a new owner if the property is sold; without registration the tenant's protection lasts only for a statutorily limited period.Services →
Registration district (court): Registration is handled by the registry office at the regional court for the place where the property is located. The notary files the purchase deed there; extracts and certificates are obtained from the same district.Buying process →
Registration fees: State fees apply to entries in the Commercial Register; they are reduced for electronic filing. Current amounts are set in the fee tariff of the Registry Agency.Residence →
Regulated plot (UPI): A UPI (regulated land plot) is included in a detailed development plan with fixed boundaries and building parameters — as a rule, only a UPI may be built on. The municipality confirms UPI status; verify it before signing the preliminary contract.Buying process →
Remote meter reading: Electricity and water readings are available via the suppliers' customer portals or can be photographed by the manager; this lets you verify bills without travelling.Services →
Remote purchase procedure: A purchase can be completed entirely from abroad via a notarised, apostilled power of attorney to a lawyer: checks, preliminary contract, notarial deed and account transfers proceed without your travelling. The prerequisites are a carefully drafted power of attorney and an independent lawyer acting solely for you.Buying process →
Remote work rules: Work from home or remote work must be expressly agreed in the employment contract or an annex; the Labour Code requires rules on working time, equipment and occupational safety. Employers may impose remote work unilaterally only in cases defined by law.Residence →
Renegotiation over defects: If defects are discovered between the preliminary contract and handover, you may demand repair, a price reduction or withdrawal under the terms of the preliminary contract. Document defects in writing with photos and set deadlines — your lawyer determines the enforceable claims from the contract.Buying process →
Rent indexation: Rent adjustments, for example inflation-linked, apply only if expressly agreed in the contract; put the mechanism and frequency in writing.Services →
Rentability by location: The achievable annual rent depends directly on the length of the local season. Purely summer resorts rent for a few months, while towns with year-round life such as Burgas allow continuous letting and steadier planning.Investing →
Rental income tax return (non-residents): Non-residents declare Bulgarian rental income to the NAP; the tax rate is 10 %. A tax adviser clarifies the tax base and the credit in your home country under the applicable double taxation treaty (SIDDO).Services →
Renunciation of inheritance: Renunciation is made by declaration to the district court at the place where the succession opened and is entered in a special register. It must be complete and unconditional and cannot be withdrawn; the renounced share accrues to the other heirs.Selling →
Reporting a change of address: A change of address in Bulgaria is reported to the Migration Directorate; the deadline is set by law. The registered address must match the details of your residence permit — relevant after buying or selling a property, for example.Residence →
Reporting foreign guests: Foreign guests must be reported to the Interior Ministry; for categorised properties the ESTI entry fulfils this duty automatically. For private accommodation the report goes to the Migration Directorate.Services →
Reporting thresholds (concept): Above certain amounts set by law, banks and notaries have enhanced verification and reporting duties. The current thresholds are set out in the anti-money-laundering act (ZMIP); below them, general due diligence still applies.Buying process →
Rescission and unwinding of the sale: In case of material non-performance the sale contract can be terminated (razvalyane); for notarised property sales this is generally done through the court. The consequence is restitution — the property returns to the seller, the price to the buyer; a lawyer clarifies the details.Buying process →
Researcher Residence: Researchers with a hosting agreement from an accredited Bulgarian research organisation can obtain extended residence. The basis is Bulgaria's implementation of the EU researchers directive; details are set by law.Residence →
Reservation agreement: The first step of the chain: the property is taken off the market against a deposit, price and deadlines up to the preliminary contract are fixed. Keep it short and regulate withdrawal clearly.Buying process →
Reservation without deposit: A reservation without a deposit is the exception on the Bulgarian market and effectively does not bind the seller; the norm is a reservation with a deposit and a written agreement. If you are serious about a property, do not rely on verbal promises — secure it contractually.Buying process →
Reserved share (forced heirship): Bulgarian inheritance law guarantees children, parents and the spouse a reserved share of the estate that the deceased may not freely dispose of. If a will or gift infringes it, entitled heirs may claim its restoration; the exact quotas are fixed by law.Selling →
Residence card: The biometric ID document issued once the residence permit is granted — your everyday ID in Bulgaria for bank, authorities and contracts.Residence →
Residence certificate (EU citizens): EU citizens register a longer stay with the Migration Directorate and receive a residence certificate (udostoverenie za prebivavane). It underpins many further steps, such as registering a car or joining the NZOK.Residence →
Residence for Retirees: Retirees from non-EU countries can obtain extended residence in Bulgaria by proving a secured pension, accommodation and health insurance. A type D visa is required first; the Migration Directorate issues the permit.Residence →
Residence permit (prolonged residence): First residence stage for non-EU citizens: up to one year, renewable; the usual route is via the type D visa. The Migration Directorate of the Ministry of Interior is in charge.Residence →
Residence permit and work rights: A residence permit does not automatically allow employment; labour market access depends on the grounds of stay and is regulated by law. EU citizens need no work permit; third-country nationals should clarify access in advance, bindingly with a lawyer.Residence →
Residence permit renewal: You renew the residence permit before it expires at the Migration Directorate; the application deadline is set by law. You must again show the grounds for your stay, accommodation, funds and health insurance.Residence →
Residence Permits for Children: Minor children generally receive a permit derived from their parents' residence; applications are filed by legal representatives. A legalised and translated birth certificate and the consent of both custodial parents are required; details are set by law.Residence →
Residency by Property Purchase (Myth): Buying property in Bulgaria does not by itself grant a visa or residence permit — residency through property purchase is a common myth. Ownership can, however, simplify proofs such as accommodation; the Migration Directorate or a lawyer can identify a suitable ground.Residence →
Restoring health insurance rights: If health contributions go unpaid, entitlement to NZOK services is suspended. Rights are restored once the missing contributions for the statutory period are paid; you can check your status online with the NAP.Residence →
Retention of KYC records: Banks, notaries and agents must keep identification and transaction records for the statutory period. Keep your own copies of everything you submit — they will be needed again in later transactions.Buying process →
Reverse charge (construction services): For construction work on property in Bulgaria, the location of the land determines the place of taxation. If the supplier is not established in Bulgaria, liability for VAT may shift to the registered recipient; whether the reverse charge applies is confirmed by a tax adviser or the NAP.Residence →
Revocation of a will: A will can be revoked at any time before death, either by a new will or by a notarial declaration of revocation. If the testator later sells or substantially alters the bequeathed asset, the disposition is deemed revoked to that extent.Selling →
Rezoning agricultural land (procedure): Building on agricultural land requires a formal change of designation: a development plan, a decision of the competent commission and payment of the statutory fees. Duration and costs depend on the individual case and are clarified with the municipality and the commission.Investing →
Rhodope Mountains: Forested, non-alpine mountains in the south with Golyam Perelik (2,191 m); known for their caves and the winter and spa resorts of Pamporovo, Chepelare, Velingrad and Devin.Locations →
Right to build (superficies): The right to build (pravo na stroezh, superficies) allows constructing on someone else's land and owning the building — common in residential complexes. It must be exercised within the statutory period or it lapses; when buying, clarify whether a land share or only the building right is transferred.Buying process →
Rila: The highest mountain range on the Balkan Peninsula, crowned by Musala (2,925 m); home to the Seven Rila Lakes, the Rila Monastery and the ski resort of Borovets. Reachable from the southern coast in about three to four hours.Locations →
Romance Languages School Burgas: PGRE "G. S. Rakovski" at 19 Stefan Stambolov Blvd is Burgas's Romance-languages grammar school, teaching French, Spanish and Italian alongside English — not to be confused with the "Geo Milev" English school.Residence →
Rooftop solar for self-consumption: Rooftop solar for self-consumption is attractive on the sunny south coast; small systems benefit from a simplified registration procedure, with the details set by law. Feeding electricity into the grid requires a contract with the grid operator.Services →
Rooftop solar procedure: Rooftop systems for own consumption up to a capacity set by law follow a simplified procedure without a full building permit; larger systems and grid feed-in require a design and a contract with the grid operator. Details are clarified by the municipality and the operator.Buying process →
Room for negotiation: How much discount is realistic depends on the market phase, how long the property has been listed and the seller's motivation. The room is largest with long-listed properties, in the off-season and with sellers in a hurry.Investing →

S

S1 form: The S1 form certifies your entitlement to healthcare when you live in Bulgaria but are insured in another EU country — mainly relevant for pensioners, posted workers and cross-border commuters, along with their family members. It is issued by your home health insurer and submitted to an insurer in your country of residence.Residence →
S1 form for EU pensioners: With the S1 form, pensioners from another EU state register with NZOK and gain full access to Bulgarian statutory healthcare, while the country paying the pension continues to bear the costs. The form is issued by the previous health insurer.Residence →
SAF-T (introduction): SAF-T is a standardised electronic format in which companies transmit accounting data directly to the NAP. Bulgaria is introducing the reporting obligation in stages, starting with large enterprises; the timetable and scope are published by the NAP.Residence →
Sakar: An isolated low range of hills in south-eastern Bulgaria; its highest point Vishegrad reaches 856 m.Locations →
Sale of an inheritance share: An heir may sell his or her share of the inheritance as a whole; the contract requires notarized signatures. When a share in jointly owned real estate is sold to an outsider, the other co-heirs have a statutory right of first refusal.Selling →
Sale proceeds from Russia (bank checks): If the price comes from a sale in Russia, Bulgarian banks scrutinise origin and payment route especially strictly; transfers from Russian banks are often impossible due to sanctions. Agree the payment route with bank and lawyer before the preliminary contract.Buying process →
Sanctions list screening (procedure): Banks and notaries check the parties' names against EU, UN and other sanctions lists. A name match triggers questions and proof of identity; the transaction proceeds only after clarification.Buying process →
Sandanski: A spa town at the foot of Pirin in the Struma valley, known for its mild climate and mineral springs.Locations →
Sapareva Banya: At Sapareva Banya (Kyustendil Province, western Bulgaria, about 70 km south of Sofia) rises Europe's hottest mineral water at 103 degrees. Its geyser is the only one on the Balkan Peninsula; its jet reaches up to about 18 m in height.Locations →
Schengen 90/180 rule: Visa-free visitors may stay at most 90 days per 180-day period in the whole Schengen area; Bulgaria has been a full member since 2025. A Bulgarian residence permit allows short trips to other Schengen states within the same frame.Residence →
Scope of business: The description of activities in the articles, usually ending with "any other activity permitted by law". Regulated fields such as construction, tourism or financial services additionally require a licence or registration.Residence →
Sea view vs. side view: A frontal sea view carries a clear price premium, while a side or partial view costs considerably less. Check the actual view from the specific apartment on site and ask about planned construction in front of the windows.Investing →
Seasonal Employment: Seasonal work — for example in coastal tourism — is covered by a separate seasonal employment permit of limited duration. Registration and time limits are set by law; the Employment Agency is in charge.Residence →
Second line (price gap): Second-line properties sit a few minutes' walk from the beach and cost noticeably less per square metre than the first line. For yield-focused buyers the ratio of purchase price to achievable rent is often better here.Investing →
Second meter for separate use: A second electricity or water meter separates billing, for example for a rented unit or the garden. Apply to the grid operator or ViK; technical feasibility is checked by the operator on site.Services →
Second-bank strategy: Experienced buyers open accounts with two banks to stay able to act in case of refusal, account blocking or technical delays. This matters especially for payments with a foreign or sanctions element.Buying process →
Security deposit refund: The deposit is refunded after handover of the apartment, less documented damage and unpaid bills; a handover protocol with photos protects both sides.Services →
Self-insured person: Sole traders, freelancers and managing owners pay their own social security and health contributions to the NAP as self-insured persons. Registration takes place when the activity starts; the assessment bases are set by law.Residence →
Seller's liability for defects: The seller is liable for hidden defects that materially reduce the property's value or usability: the buyer may demand a price reduction, remedy or termination of the contract. Defects must be notified without delay; the time limits are set by law.Buying process →
SEPA transfer: Since joining the euro area, payments between Bulgaria and the rest of the eurozone run like domestic transfers: same IBAN logic, same speed, no conversion.Buying process →
Separation of property (optional regime): Instead of community of property, spouses may opt for separation of property: each remains sole owner of what he or she acquires. The choice is declared before a notary and entered in the register of spouses' property relations at the Registry Agency so that it binds third parties.Selling →
Septic tank maintenance: Outside the sewer networks septic tanks are the norm; they must be emptied regularly by a licensed disposal company. Keep the receipts, as the municipality may ask for proof.Services →
Septic tank vs. sewerage: Where a public sewer exists, connecting to it is generally mandatory; without a network, a watertight cesspit or a small treatment plant is allowed under municipal and ViK requirements. For houses outside towns this is a major cost item — check before buying.Buying process →
Share capital (OOD): The statutory minimum capital of an OOD is symbolically low — incorporation does not fail on capital. What matters are a sound charter, manager appointment and register entry.Residence →
Share transfer (notarial form): Selling OOD shares requires a contract with notarial certification of signatures and content; it takes effect towards third parties only upon entry in the Commercial Register. A transfer to an outside party additionally needs a resolution of the general meeting.Residence →
Shareholder-company loans: Loans between a shareholder and the OOD are allowed, but should be documented in writing and carry an arm's-length interest rate; otherwise NAP may treat them as hidden distribution. Larger amounts go through the bank; a tax adviser structures the deal.Residence →
Sickness benefit: For medically certified incapacity for work, the NOI pays a sickness benefit based on insured income; a statutory minimum insurance period is required. The first days are paid by the employer, after which the NOI takes over — the details are set by law.Residence →
Single Work Permit: Non-EU nationals with an employment contract in Bulgaria generally apply for the Single Permit for residence and work. The employer takes part in the procedure; the Employment Agency and the Migration Directorate decide jointly.Residence →
Single-member joint-stock company (EAD): A joint-stock company with a single shareholder, suited to larger projects with one owner. Minimum capital and governance structure are set by the Commerce Act; a lawyer advises on the right legal form.Residence →
Site order book: The site order book (zapovedna kniga) is registered when construction starts and records all instructions from designers, supervision and control authorities. It is a mandatory part of the construction file and is checked at commissioning.Buying process →
Ski resort: Bulgaria's ski areas sit in its snow-reliable high mountains: Rila, home to the Balkan Peninsula's highest point (Musala 2,925 m), the UNESCO-listed Pirin (Vihren 2,914 m) and the extensive Rhodopes (Golyam Perelik 2,191 m).Residence →
Skiing: Winter sports in Bulgaria centre on the high mountains of the south-west and south — above all Rila (Musala 2,925 m) and Pirin (Vihren 2,914 m) plus the Rhodopes — where elevations above 2,000 m give a dependable snow season.Residence →
Slavyanka: A border mountain in south-western Bulgaria facing Greece; highest peak Gotsev vrah at 2,212 m.Locations →
Smart home from abroad: With a stable internet connection you can control heating, cameras and sensors from abroad; practical for owners who visit only seasonally. A UPS for the router and auto-restart plugs improve reliability.Services →
Sole trader (ET): The simplest Bulgarian business form for an individual, entered in the Commercial Register. The owner is personally liable without limitation; whether ET or a single-member OOD suits you better is a question for your tax adviser.Residence →
Source of funds: Mandatory AML check: banks and notaries document where the money comes from (sale proceeds, salary, inheritance). Preparing the evidence early saves weeks.Buying process →
Source-of-funds declaration before the notary: Under Bulgarian anti-money-laundering law the buyer declares before the notary where the funds for the purchase price come from. Keep evidence ready — bank statements, a loan agreement or sale proceeds; without a plausible explanation the notary may refuse to certify the deal.Buying process →
Sozopol (authentic old town): An old port and artists' town on the southern coast whose historic old town resembles that of Nessebar — Svetlana prefers Sozopol as the more authentic alternative. Popular and accordingly with an elevated, in high season high, price level.Locations →
Spouse's inheritance share: The surviving spouse inherits together with the children a share equal to that of each child; alongside parents or siblings the spouse's share depends on how long the marriage lasted. The exact calculation for a specific case is confirmed by a notary or lawyer.Selling →
Sredna Gora: A mid-altitude range running parallel to and south of the Stara Planina in central Bulgaria; highest peak Golyam Bogdan at 1,604 m, about 27 km west of Karlovo.Locations →
Stage payment plan: When buying off-plan, pay in instalments tied to verifiable construction stages such as Act 14, Act 15 and Act 16. A low down payment and a large final instalment at handover shift the risk to the developer.Buying process →
Star categories explained: Stars certify that the property meets the statutory minimum standards for facilities and service of its category; holiday apartments and guest rooms are usually placed in the lower categories.Services →
Stara Planina (Balkan Mountains): The Balkan Mountains run through the middle of Bulgaria and are described as the country's backbone; the highest peak is Botev at 2,376 m, and their easternmost point is Cape Emine on the Black Sea.Locations →
Startup Visa: Bulgaria offers a startup visa for founders of innovative companies: the basis is a certificate for a high-tech or innovative project issued by the competent ministry. A type D visa and extended residence follow.Residence →
Statutory expense allowance (rental income): For rental income, the law deducts a flat statutory expense allowance before tax; no receipts are required for it. The percentage is fixed by law.Investing →
Statutory mortgage: A statutory mortgage arises without a notarial deed of creation — for example in favour of the seller for the unpaid part of the price, or of the bank in a financed purchase. It is registered on application with the Registry Agency and appears in the encumbrance certificate.Buying process →
Strandzha: A low mountain range in Bulgaria's far south-east, Burgas Province; the highest point on Bulgarian soil is Golyamo Gradishte at 710 m, while the whole massif's summit, Mahiada (Mahya Dagi) at 1,031 m, lies in Turkey.Locations →
Strandzha Nature Park: Bulgaria's largest protected area, covering 116,054 hectares (about 1,161 km², over 1% of the country), established in 1995. It lies entirely in Burgas Province between the Veleka and Rezovska rivers on the border with Turkey.Locations →
Striking off the register: The final step after liquidation: with its deletion from the Commercial Register the company ceases to exist as a legal entity. Preconditions are distributed assets, settled liabilities and completed tax procedures.Residence →
Structural engineer's statement: For smaller works and alterations, a statement by a structural engineer often replaces a full structural design. Whether it suffices in a given case is decided by the municipality's chief architect depending on the category and the nature of the works.Buying process →
Structured payments (no splitting): Artificially splitting the purchase price into many small payments to stay below control thresholds is prohibited and is itself a red flag. Banks recognise such patterns and report them.Buying process →
Student Residence Permit: Students admitted to a Bulgarian university receive extended residence for the duration of their studies after entering on a type D visa. Proof of admission, accommodation, funds and health insurance is required; renewals go through the Migration Directorate.Residence →
Subletting: Regulate subletting expressly in the lease; absent a prohibition the law allows partial subletting, with the main tenant remaining liable to the owner.Services →
Subsidiary: A legally independent Bulgarian company (usually an EOOD) owned by a parent company; it bears its own liability and shields the parent. Whether a subsidiary or a branch is more tax-efficient is a question for your tax adviser.Residence →
Supervision firm vs. DNSK: Construction supervision is a licensed private firm hired by the developer; it monitors execution and prepares the commissioning documents. DNSK is the state Directorate for National Construction Control — it acts against illegal construction and oversees supervisors and municipalities.Buying process →
Survivor's (widow's) pension: A surviving spouse can receive a share of the deceased's pension; the qualifying age and the share are set by law. The application is filed with the NOI; for pensions from another EU state the coordination rules of Regulation 883/2004 apply.Residence →
Suspicious activity report (DANS): Where money laundering is suspected, banks, notaries and agents report the case to the financial intelligence directorate of the State Agency for National Security (DANS). The client is not informed; the transaction may be put on hold.Buying process →
SWIFT transfer from non-EU countries: Transfers from countries outside the SEPA area reach Bulgarian accounts via SWIFT; the bank often reviews such incoming payments and may request documents on the origin of funds. Correspondent bank charges can reduce the amount — check the conditions in advance.Buying process →
Swimming pool permit: A swimming pool is a structure requiring authorisation: as a rule a design and a building permit are needed; smaller pools may qualify for a simplified procedure. The scope and documents are clarified by the municipality's chief architect.Buying process →
Swiss Citizens: Swiss citizens are largely treated like EU citizens for residence purposes in Bulgaria, based on the free movement agreement between Switzerland and the EU. Registration and permanent residence go through the Migration Directorate.Residence →
Sworn translator and interpreter: Foreign documents need certified translations; at the notary appointment an interpreter is legally required if you do not speak Bulgarian. Svetlana arranges both with vetted translators.Buying process →

T

Taking the property off the market: After a reservation or preliminary contract, the seller should demonstrably withdraw the property from marketing — agreed in writing, including removal of all listings. Without this clause the property can be offered to other buyers until the deed is signed; a preliminary contract with a deposit is the most effective protection.Buying process →
Tax audit (basics): The NAP may carry out checks and formal audits. The rights and duties of the parties are governed by the Tax and Social Insurance Procedure Code (DOPK); keep your records in good order.Residence →
Tax audit on VAT refunds: Before paying out a VAT refund, the NAP may order an inspection or a formal tax audit (revizia); complete ledgers, contracts and payment documents speed up the procedure considerably.Residence →
Tax debts and the notary appointment: Before certifying a property sale, the notary checks that the local taxes on the property have been paid. Outstanding amounts must be settled before the appointment, otherwise the notary deed is not executed.Selling →
Tax number for foreigners: Foreigners without a Bulgarian personal number are issued a service number (sluzheben nomer) by the NAP for tax purposes. It is required for filings, payments and correspondence with the authority.Residence →
Tax on crypto gains: Gains from the disposal of crypto assets are taxable for individuals and must be reported in the annual return; the 10 % rate generally applies. The NAP or a tax adviser can clarify how gains are calculated.Residence →
Tax on expenses: Certain company expenses, such as representative costs, benefits in kind for staff and company cars used privately, are subject to a separate expense tax; the rate and reporting are governed by the Corporate Income Tax Act (ZKPO).Residence →
Tax on rental income (advance payments): Rental income is subject to advance tax payments during the year, which are credited in the annual return. The exact dates and procedure are set out by the NAP.Investing →
Tax on sales by non-residents: Non-residents generally pay 10 % tax on the gain from selling Bulgarian property. Exemptions and credit issues are governed by law and the applicable SIDDO treaty.Selling →
Tax relief for children: Parents can claim tax relief for children, either via the annual return or through their employer. The current amount and conditions are published by the NAP.Residence →
Tax representative: Non-residents may act before the NAP through an authorised representative, such as a tax adviser or lawyer. For VAT (DDS) purposes, businesses from third countries need an accredited representative.Residence →
Tax residence: Decisive are above all more than 183 days of stay within twelve months or the centre of vital interests. Tax residents pay Bulgarian tax on worldwide income at the flat rate of ten per cent.Residence →
Tax valuation (danachna otsenka): The property's official tax value, certified by the municipality: minimum basis for notarisation and the base of the annual property tax. Regularly below the market price.Buying process →
Tax valuation (danachna otsenka): The tax valuation (danachna otsenka) is a value calculated by the municipality under a statutory formula (Annex 2 to the ZMDT) from location, area, construction type and age. It is the base for the annual property tax and is required for the notary appointment under Art. 264 of the Tax Procedure Code (DOPK); the certificate also shows any outstanding local taxes.Buying process →
Tax warehouse (term): A tax warehouse is a concept from excise law: a licensed facility where excise goods such as alcohol or fuel are produced or stored under duty suspension. The licence is issued by the Customs Agency (Agentsia Mitnitsi); the term is irrelevant to ordinary property transactions.Residence →
Tax-exempt income (examples): Certain income is exempt from income tax, for example the sale of a residential property after the statutory holding period or certain social benefits. The exact conditions are set by law.Residence →
Taxi fares: Bulgarian taxis must display their rates on stickers on the windscreen and rear doors (day/night per-km rate, call-out charge, base fare, waiting time); maximum fares are set by the municipal council. Check the sticker and licence before getting in — especially in Sunny Beach.Residence →
Technical building inspection: Have a specialist assess the load-bearing structure, roof, waterproofing, installations and visible cracks; for new builds also the construction stage under Act 14, 15 or 16. A local structural engineer spots defects a layperson would miss during a viewing.Buying process →
TELK decision: A TELK decision is the official ruling of the territorial medical expert commission on the type and degree of permanent disability. It is the basis for an invalidity pension, tax relief and other benefits, and it can be appealed.Residence →
Temporary protection (Ukraine): EU protection status for displaced people from Ukraine; governs stay and rights in Bulgaria. Property purchase follows the general rules for foreigners.Residence →
Tenancy agreement: Written form is strongly advised: term, deposit, utilities and a handover protocol belong in it. Longer-term agreements can be entered in the register for security.Services →
Tenant utility costs: Electricity, water and internet are usually paid by the tenant per consumption; the contract must state who pays the complex's annual maintenance fee. Property tax legally remains with the owner.Services →
Terminating the lease: Grounds and notice periods follow the contract; for open-ended leases the statutory notice periods apply. Give notice in writing with proof of delivery.Services →
Territorial Development Act (ZUT): The Territorial Development Act (ZUT) is Bulgaria's core building law: it governs development plans, plot status, building permits, construction supervision and commissioning. Check a plot's ZUT status before buying or building.Buying process →
Therma Numera Longevity SPA: Therma Numera is an adults-only (18+) wellness and longevity complex on the grounds of the Burgas Mineral Baths (Vetren, Burgas). Its hyperthermal mineral water of 41 to 48 degrees feeds the pools, thermal zone and sauna garden and is used for joint, muscle and skin complaints.Locations →
Tolerance certificate: A municipal certificate confirming that an old unpermitted building is officially tolerated — available for structures built before 7 April 1987 (§ 16 of the Spatial Development Act transitional rules) or before 31 March 2001 (§ 127), provided they complied with the rules in force at the time. It is required for a notarised transfer but grants no legal status and does not bind the demolition authorities.Buying process →
Tolerance certificate (tarpimost): The tolerance certificate (tarpimost) covers old buildings erected without papers before statutory cut-off dates: it protects against demolition and allows transfer by notarial deed. It does not replace a building permit; issuance is examined by the municipality.Buying process →
Toll system for heavy vehicles: Vehicles above the weight limit set by law pay a distance-based toll instead of a vignette. Charging runs via on-board units or route passes; the Road Infrastructure Agency (API) is responsible.Residence →
Total purchase costs: On top of the price come acquisition costs: municipal transfer tax, notary fee, registration fee of the Registry Agency, plus lawyer, translator and agency commission where applicable. The exact rates are set by the municipality and official tariffs — request a full breakdown before the deed is signed.Buying process →
Tourist tax: A municipal charge per overnight stay, remitted to the municipality by owners of categorised accommodation. Belongs in the calculation of any holiday letting.Residence →
Trade Representation (BCCI): A trade representation is registered with the Bulgarian Chamber of Commerce and Industry (BCCI) and may not conduct its own business activity — it represents the foreign company. The registration serves as the basis for its representatives' residence permits.Residence →
Trade tax (does not exist in Bulgaria): Bulgaria has no equivalent of the German trade tax: the Local Taxes and Fees Act lists municipal taxes exhaustively, and no tax on business profits is among them. Profits are subject solely to the national 10% corporate tax.Investing →
Transfăgărășan (Carpathian mountain road): A spectacular high-mountain road (DN7C) in the Romanian Carpathians, about 90 kilometres between Transylvania and Wallachia. Passable only in summer — roughly early July to late October, depending on snow. A worthwhile detour for road travellers with time on the way to Central Europe.Travel →
Transfer limits (bank practice): Online transfers are subject to internal daily limits, which can be raised on request; for larger amounts such as purchase price payments, banks often ask for supporting documents like the preliminary contract or notary deed. The exact limits are set by each bank in its terms.Buying process →
Transfer of registered office: Moving the seat and management address requires a members' resolution and entry in the Commercial Register. The competent court and the responsible NAP office may change with the seat; partners and authorities should be notified.Residence →
Transfer pricing (basics): Transactions between related persons and companies must be priced as between independent parties (arm's-length principle); documentation duties apply above thresholds set by law. NAP reviews deviations during tax audits.Residence →
Transfer reference (reason for payment): In Bulgarian transfers the reason-for-payment field matters: for property purchases, state the preliminary contract or notary deed and the property, as banks and the NAP trace the use of funds. A precise reference makes any later proof of origin much easier.Buying process →
Transferring the electricity contract: After the purchase, transfer the electricity account with the grid operator or supplier; as a rule you need the notary deed, your ID and the previous owner's customer number. The exact list of documents is stated by the supplier.Buying process →
Transitional climate: The climatic transition zone in central Bulgaria between the moderate-continental north and the continental-Mediterranean south. It bridges the north's colder winters and the south's milder ones; here geographic latitude is the defining dividing factor.Locations →
Transport network (Germany ↔ Bulgaria): Drugstore items, perfume, detergents and many technical devices are often more expensive and of poorer quality in Bulgaria than in Germany; not every supposedly German shop offer is genuine branded goods. Through a well-established transport network, Svetlana regularly runs trips both ways: Western-European-quality products from Germany to Bulgaria — and likewise transports to Germany (for example moving goods or freight).Link directory →
Truthful photos in listings: Listings must show the property truthfully; misleading photos or an incorrect category breach tourism and consumer protection law and give guests grounds for claims.Services →
Turkey by car (entry): To drive into Turkey you need a Green Card with a valid TR code (or compulsory Turkish insurance at the border) — no insurance, no entry. For toll roads, register at the first PTT branch in the HGS system (passport + vehicle registration, load credit). The car must be registered in your name; for someone else's car you need a notarised power of attorney with a Turkish translation. Clarify with Svetlana before you set off.Travel →
TV packages with Russian and German channels: IPTV and satellite packages with Russian and German channels are offered by the major providers and satellite services. Channel line-ups differ by package, so check the list before signing.Services →
Type D visa: Bulgaria's national long-stay visa — the usual step before a residence permit. Applied for at the Bulgarian mission in your country of residence.Residence →
Types of social security contributions: Compulsory insurance in Bulgaria comprises separate contributions for pensions, health insurance and the funds for general sickness, maternity and unemployment. The current rates are set by law; the NAP provides binding information.Residence →
Typical yield killers: Typical yield killers: overpaying for a sea view, underestimating complex and management fees, vacancy in a short season, an unvetted developer and missing maintenance reserves. Run every property through a net calculation before you sign.Investing →

U

Ultimate beneficial owner (declaration): When buying through a company, the natural person ultimately behind the buyer must be disclosed. Notary and bank require a declaration of the beneficial owner (Bulgarian: действителен собственик).Buying process →
UMBAL Burgas (University Hospital): The state-run UMBAL Burgas at 73 Stefan Stambolov Blvd is the region's largest hospital, with 680 beds and its own emergency department. Switchboard *7070; in an emergency dial 112. Its accreditation is rated 5 stars for a five-year term.Link directory →
Under-declared price (risks): Certifying the deal below the actual price does occur but is risky: on rescission you recover only the certified amount, on resale your taxable gain increases, and tax consequences may follow. Insist on the full price in the notarial deed.Buying process →
Unemployment benefit (overview): The NOI pays unemployment benefit to insured people with a sufficient contribution record who register with the labour office; the amount and duration depend on previous income and insurance history. EU insurance periods are taken into account under Regulation 883/2004.Residence →
Universities: studying in English: Several Bulgarian universities offer degree programmes in English, above all in medicine, economics and engineering. Admission and tuition fees are set by the universities; recognition of foreign diplomas is handled by the national centre NACID.Residence →
Unregulated parcel (PI): A parcel without regulation (pozemlen imot, PI) lies outside a detailed development plan and generally cannot be built on. It is cheaper, but converting it into a UPI requires a planning procedure at the municipality with no guaranteed timeline or outcome.Buying process →
US sanctions (banking practice): US (OFAC) sanctions do not formally bind Bulgarian banks, but they are observed in practice because of correspondent banking relationships. Payments with a US sanctions link are often refused even without an EU legal basis.Buying process →
Usufruct (right of use): A usufruct (pravo na polzvane) gives its holder the use of the property and its proceeds, often for life; it is non-transferable and ends with the holder's death. If a property is sold with a reserved usufruct, the buyer acquires only the encumbered ownership.Buying process →

V

Vacant property checks: Have a vacant apartment checked regularly for leaks, break-in traces and mould, and document the visits; insurance terms for longer vacancy periods often require verifiable checks.Services →
Value growth on the southern coast: Value drivers on the southern coast include the euro changeover, growing year-round infrastructure, proximity to Burgas airport and the limited supply of first-line land. Towns with year-round life tend to appreciate more steadily than purely seasonal resorts.Investing →
Variable capital company: A newer Bulgarian legal form for young businesses: the capital is variable and changes do not require an entry in the Commercial Register each time. Eligibility and size criteria are set by the Commerce Act; a lawyer assesses whether it fits your case.Residence →
Varna–Batumi ferry: The only regular ferry route from Bulgaria with a published schedule: Varna–Batumi (Georgia), operated by Ukrferry, with a sailing time of roughly 50–74 hours. The operator's website currently states that passenger carriage is suspended — confirm directly with the operator before planning.Residence →
VAT (DDS, 20%): The standard rate is twenty per cent. For property purchases it matters mainly for new builds from developers (price usually inclusive); companies register above the statutory turnover threshold.Buying process →
VAT group registration: Joint VAT registration of several companies as a group is not provided for under Bulgarian law: each company registers individually, including within a group of companies, and transactions between related companies remain taxable.Residence →
VAT identification number: After VAT registration a company receives an identification number with the prefix BG; it is required for intra-Community supplies and acquisitions and can be verified online via the EU's VIES database.Residence →
VAT on property sales (new vs. old): Sales of new buildings are subject to 20 % VAT; a building counts as old once the statutory period after Akt 16 has elapsed — its sale is then VAT-exempt, with an option to tax. A tax adviser determines the classification in each case.Selling →
VAT on regulated plots (UPI): The sale of regulated plots (UPI, with development status) is subject to 20 % VAT if the seller is VAT-registered; unregulated or agricultural land is generally exempt. The plot's status is confirmed by the municipality.Buying →
VAT on residential letting: Letting residential property to private individuals is VAT-exempt; the landlord may opt for taxation voluntarily. Letting to companies or for commercial purposes is subject to the standard rate of 20 %.Investing →
VAT rate for accommodation: Accommodation services in categorised or registered establishments — hotels, guest houses, holiday apartments classified under the Tourism Act — are taxed at the reduced VAT rate of 9 % instead of 20 %. Proper categorisation of the property is a prerequisite.Investing →
VAT refund: If input VAT exceeds the VAT due, the credit is first offset against future liabilities over several tax periods and then refunded; the exact deadlines are set by the VAT Act (ZDDS). The NAP may make payment conditional on an audit.Residence →
VAT registration for EU transactions: Anyone supplying services to businesses in other EU countries, or receiving such services, needs a special VAT registration regardless of turnover; it does not entitle the holder to deduct input VAT. Details are clarified by a tax adviser or the NAP.Residence →
VAT-exempt supplies (examples): VAT exemptions include letting residential property to private individuals, sales of old buildings, financial and insurance services, and health and education services; no input VAT can be deducted for exempt supplies.Residence →
Vehicle registration: Vehicles must be registered with the traffic police (KAT) at the owner's permanent address within one month of purchase or customs clearance; for the southern coast this is the Burgas office at 34 Yanko Komitov St. You need proof of ownership, valid third-party insurance and, for non-EU imports, the customs document.Residence →
Vehicle tax: Vehicles registered in Bulgaria are subject to a local vehicle tax. It depends on engine power, age and emissions category, among other factors; rates are set by the municipality.Residence →
Vehicle tax: A local tax paid to the municipality — in Burgas at the local revenue directorate (83 Aleksandrovska St) or online. It is due in two equal instalments by 30 June and 31 October; paying the full year by 30 April earns a 5% discount.Residence →
Velingrad: A spa town in the western Rhodopes that calls itself the spa capital of the Balkans; known for its warm, weakly mineralised springs and its balneo, inhalation and drinking cures.Locations →
Vetting the developer: Vet the developer before the first payment: entry and accounts in the commercial register, completed reference projects on site, pending disputes and encumbrances on the plot. An independent lawyer handles this review.Buying process →
Video identification (limits): Some Bulgarian banks offer video identification for account opening, but it is not sufficient for the notary deed: the notary requires personal appearance or a notarised power of attorney. Clarify the procedure with bank and notary in advance.Buying process →
VIES declaration: Businesses making intra-Community supplies or providing services to EU companies report them in the VIES declaration filed with the NAP; the figures must match the VAT return, otherwise queries and fines may follow.Residence →
Viewing checklist: During the viewing, systematically check the building fabric, damp, windows, wiring, water pressure, common areas and surroundings; photograph and note every defect. A written checklist later supports the price negotiation and the handover protocol.Buying process →
Vignettes & tolls on the route: The motorways in Bulgaria, Romania, Hungary, Austria, Slovakia and Czechia require a vignette — all electronic, bought online and without trouble even while driving. Very short validities exist too (Hungary has a one-day vignette for 24 hours), only Slovakia starts at ten days (guide price AT/SK/CZ around 12 to 14 euros for ten days, Romania a few euros; official portals in the link directory). Serbia has no vignette: you pay the toll like in Italy directly at the booth (cash in euros or by card), roughly 15 to 25 euros per crossing.Travel →
Visa C (short stay): Visa C allows short stays of up to 90 days within any 180-day period in the Schengen area, which includes Bulgaria. It is sufficient for property viewing trips to the southern coast; it does not permit employment.Residence →
Visa D application process: You apply for visa D in person at the Bulgarian embassy or consulate in your country of residence; it is the prerequisite for extended residence. Required documents include the grounds for your stay, proof of accommodation and funds, a criminal record certificate and health insurance.Residence →
Visa fee: Consular fees apply to visa C and visa D; the current amount is stated by the Bulgarian embassy or consulate. The fee is payable on application and is not refunded if the visa is refused.Residence →
Vitosha: Sofia's local mountain and a nature park in western Bulgaria; its highest peak Cherni Vrah reaches 2,290 m, rising just south of the capital.Locations →
Voluntary partition of the estate: Co-heirs may divide the estate by contract; for real estate, written form with notarized signatures is required, and the partition is registered with the Registry Agency. All co-heirs must take part, otherwise the partition is void.Selling →
Voluntary VAT registration: Companies and self-employed persons may register for VAT voluntarily before reaching the turnover threshold; this is worthwhile mainly when input VAT on construction, purchase or renovation costs is to be reclaimed.Residence →

W

Waste disposal (container system): Household waste goes into public street containers emptied by the municipality; door-to-door collection is uncommon. The service is financed by the household waste fee levied together with the property tax; many places have coloured containers for recycling.Residence →
Water account transfer: The water account is transferred at the local water utility (ViK); you present the notarial deed, ID and the documented meter reading. Check beforehand whether the previous owner left unpaid balances on the account.Buying process →
Water and sewer connection: Water and sewer connections are handled by the regional ViK utility: technical conditions are incorporated into the design, the connection contract follows before commissioning. Check network availability at the plot with ViK before buying.Buying process →
Water meters: owner obligations: The owner is responsible for working, duly verified water meters in the property; verification intervals are set by law. ViK reads the meters periodically, and you can submit interim readings yourself.Services →
Water quality and hardness: Tap water on the south coast is generally drinkable; hardness and mineral content vary by town and source. Current analyses are published by the ViK operator, and simple filters or softeners protect household appliances.Services →
Water utility (ViK): Water and sewerage are run by regional ViK companies; on the south coast this is ViK Burgas. After buying, report the change of ownership and have the account transferred to your name.Services →
Winterising the apartment: Before winter, shut off the water, drain the boiler and pipes, secure the electrics and provide ventilation against damp; on the coast this prevents frost and mould damage in an empty apartment.Services →
Withdrawal clauses in the preliminary contract: The preliminary contract should state clearly when each party may withdraw and what then happens to the down payment. If agreed as a zadatak (earnest money), it is usually forfeited if the buyer withdraws; if the seller withdraws, it must be returned at the increased amount set by law.Buying process →
Withholding tax for non-residents: Certain Bulgarian-source income of non-residents is subject to withholding tax — generally 10 %, and 5 % on dividends. A SIDDO treaty may reduce the rate or eliminate the tax.Residence →
Withholding tax under Art. 194: Art. 194 of Bulgaria's Corporate Income Tax Act covers dividends and liquidation shares distributed to foreign legal entities and Bulgarian non-merchants; the rate is 5% (Art. 200). The declaration is filed with the NRA quarterly, by the end of the month following each quarter.Investing →
Worldwide income (principle): Bulgarian tax residents — for instance after staying more than 183 days per year — are taxed on their worldwide income. Non-residents are taxed only on Bulgarian-source income.Residence →

Y

Year-round towns vs. summer resorts: Year-round towns such as Burgas keep shops, doctors and schools open in winter, while many holiday complexes largely close outside the season. For relocators and long-term landlords, year-round towns are almost always the better choice.Locations →

Z

Zones A and B (Black Sea Coast Act): The Black Sea Coast Development Act divides the shoreline into protection zones: zone A right at the shore and zone B behind it, with graded building restrictions. For plots near the water, ALWAYS check the zone.Buying process →

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This information is for general orientation only and does not replace legal, tax, banking, construction, notarial or compliance advice.