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We are all free in the choice of profession and place of work. But often

people do not want to associate himself with one employer, to fixed working time and place. To implement this, our desires, the legislator we were kindly offered to be an expert on free practice.

What is it?

According to the Law on income tax of individuals (SNGPL)
is a profession listed in §1, vol. 29, namely:
experts-accountants, notaries, lawyers, auditors, private judicial
artists, jurors, experts in the courts and Prosecutor’s offices,
licensed appraisers, medical specialists, translators, architects,
engineers, technical managers, artists, education, art and
science, insurance agents, and to apply simultaneously the following conditions:

– carry out professional activity on its own

– not registered as private entrepreneurs,

– self-employed persons under the terms of the Code of social

Persons engaged in free practice, can not
to be a legal entity and all the costs of your activities will be at your expense, in
and social payments.

To exercise free practice, you need
to register as such in the specialist register in the BULSTAT Agency for
writing within 7 days from the time of the activity. After a successful
registration get unified identification code (Eik), which coincides with the
your EGN.

Required documents for registration:

– personal card,

– application on registration of a person in the free practice,

– a document proving
required qualifications for activities, diploma, certificates etc,

– Declaration of the truth
the data provided,

– a document confirming payment
state fee – 10 BGN.

After registration, you must submit to the NRA Declaration
check self-employed person. She also served within 7 days after
beginning of the activity. After such registration, each month following the month in
reporting, by the 25th day you are required to declare and pay social charges.

At the end of the tax year and the results of the year in the annual
tax return is the alignment of social payments.


The taxation can be various and depends on the type

  • If
    the operations of the patent, the patent tax is paid on the basis of the Law on
    local taxes and fees. In this case, before starting the activity, you need
    submit in relevant community (or at the location of the object in which you
    will work, or at the place of their permanent address) the Declaration on the patent
    on the basis of article 61 of the Law on local taxes and fees. This same Declaration
    available until 31 January of each year.
  • If
    activity is not patent, the taxation is carried out on the basis of
    Law on taxation of income of individuals.
  • Persons pranayma free trade, are subject to
    law on the tax on value added. Registration for VAT normally
    is subject to a taxable turnover of BGN 50 000. 12
    consecutive months.