Understanding the Tax Residency Certificate Process in Bulgaria

One of the trickiest things about living abroad is untangling your tax situation, and for many expats in Bulgaria, confusion often arises when dealing with income earned outside the country. You might find yourself in a bureaucratic tangle trying to prove where you actually live for tax purposes to your home country or even another state. This comprehensive guide will walk you through the often-complex process of obtaining a Bulgarian Tax Residency Certificate, helping you navigate the requirements and avoid the common pitfalls.

What Exactly is a Tax Residency Certificate TRC and Why Does it Matter?

Let's cut straight to it: a Tax Residency Certificate, often abbreviated as TRC, is an official document issued by the tax authorities of a country that confirms your status as a tax resident in that particular jurisdiction for a specific period. Think of it as your official stamp of approval that says, "Yes, this person pays their taxes here." In Bulgaria, this means it's issued by the National Revenue Agency (NRA), or Национална агенция за приходите (NAP).

Defining Tax Residency in Bulgaria

Before you even think about applying for a TRC, you absolutely need to understand what makes you a tax resident in Bulgaria in the first place. It’s not just about having a pretty residence permit in your pocket. The core principle revolves around your connection to the country.

Bulgarian tax law primarily defines a tax resident based on two main criteria:

1. The 183-Day Rule: This is the most straightforward. If you spend more than 183 days within any 365-day period in Bulgaria, you are generally considered a tax resident. This period doesn't have to be continuous; it's cumulative. So, if you're popping in and out, the days still add up. The 365-day period refers to a calendar year (January 1st to December 31st) in the context of Bulgarian tax law, meaning that to be a tax resident for a given year, you must have been present in the country for more than 183 days within that specific calendar year. It's important to keep meticulous records of your entry and exit stamps or airline tickets, especially if your time here is borderline. This rule is often the first hurdle to clear, and proving it usually involves showing flight tickets, utility bills, or even bank statements that demonstrate your consistent presence. This concept of calculating your days can sometimes feel like a convoluted maths problem, especially when you're genuinely trying to establish your life here. For a deeper dive, check out our guide on Understanding Tax Residency Rules and the 183-Day Test in Bulgaria.

2. Centre of Vital Interests: This is where things get a bit more subjective and, frankly, a bit more challenging for many expats. Even if you don't hit the 183-day mark, Bulgaria can still consider you a tax resident if your "centre of vital interests" is located here. What does that even mean? It's about where your life truly is. This includes your family, your main home, your employment, your business activities, your social and cultural connections, and where your primary financial interests lie. Are your kids in school here? Do you own property? Do you have significant bank accounts in Bulgarian banks? Is your main job based here? These are all factors that paint a picture for the tax authorities. For example, if you rent an apartment in Sofia, have a Bulgarian employment contract, your spouse and children live with you, and you're registered with a local GP, even if you travel for work a lot, your vital interests are clearly in Bulgaria. It’s a holistic assessment, and the more ties you can demonstrate, the stronger your case.

It’s important to note that if you meet either of these criteria, Bulgaria will consider you a tax resident. And if you happen to be considered a tax resident in another country under their laws too (which is entirely possible for expats), that’s when the TRC becomes an indispensable tool.

The Purpose of a TRC: Avoiding Double Taxation

Now, why go through all this hassle? The primary reason is to prevent double taxation. Imagine this common expat scenario: you're living and working in Bulgaria, but you also have some passive income from investments or a rental property back in your home country. Without a TRC, both Bulgaria and your home country might claim the right to tax that income. You'd essentially be paying tax twice on the same money, which is certainly not ideal for your finances!

This is where Double Taxation Agreements (DTAs) come into play. Bulgaria has signed numerous DTAs with various countries around the world. These international treaties are designed to clarify which country has the taxing rights over different types of income for individuals who might be considered tax residents in both countries. To benefit from these agreements – to prove to your former country that Bulgaria is now your primary tax home and thus, they should cede or reduce their taxing rights – you typically need an official document from the Bulgarian tax authorities. That document is the Tax Residency Certificate.

For instance, if you're an expat from the UK living in Bulgaria and receiving dividends from a UK company, the DTA between Bulgaria and the UK specifies which country can tax those dividends, or at what rate. To claim the benefit of the DTA (e.g., a reduced withholding tax in the UK), the UK tax authorities will usually ask for proof that you are a tax resident in Bulgaria. The TRC is that proof. It's not just a formality; it's your legal key to unlocking the benefits of international tax treaties and ensuring you're only paying your fair share, in the right place. Understanding these agreements is crucial for any expat; consider reading more about Understanding Double Taxation Agreements and Foreign Income in Bulgaria.

Who Needs a Bulgarian Tax Residency Certificate?

Honestly, any expat who has financial interests, income, or assets in their home country or any third country, and who wishes to assert their Bulgarian tax residency to those other jurisdictions, will likely need a TRC. It's your official declaration to the world that Bulgaria is where your tax obligations are settled.

Expats with Income Abroad

This is probably the largest group of expats who will require a TRC. Let’s look at some typical situations:

• Remote Workers for Foreign Companies: You've moved to Bulgaria, but your employer is still based in, say, Germany or the US. Your salary is paid into a foreign bank account. While Bulgaria’s flat 10% income tax rate is certainly attractive, you need to prove to your previous country’s tax authorities that you are no longer a tax resident there, and are now fully tax-resident in Bulgaria. Without a TRC, your former country might still expect you to file a tax return and potentially pay taxes on your worldwide income there, even if you’re physically located in Bulgaria. The TRC clarifies your status under the DTA, directing your tax obligations to Bulgaria. This is a common situation that can cause a lot of headaches, so getting the TRC sorted early is smart. Many people use services like Wise to manage their international payments, and having your tax residency clear makes a huge difference in managing those funds correctly.

• Rental Income or Property Abroad: You own a property in your home country that you rent out. The income from this property is being taxed in your home country. However, under many DTAs, if you are a tax resident in Bulgaria, Bulgaria might have the primary right to tax this income, or you might be eligible for reduced tax rates in your home country, or an exemption. The TRC proves your Bulgarian residency, allowing you to invoke the DTA and ensure you're not overtaxed. This applies to dividends, interest, royalties, and capital gains from assets held abroad as well.

• Pensions or Retirement Income: If you're a retiree living in Bulgaria and receiving a pension from your home country, you'll almost certainly need a TRC. Many DTAs stipulate that private pensions are taxable only in the state of residence. To ensure your pension is only taxed in Bulgaria (at that lovely 10% flat rate) and not also in your country of origin, you’ll need to present a TRC to the pension provider or tax authority in your former country. This is a critical step for many retirees who move here specifically for the financial benefits.

• Selling Assets Abroad: If you sell shares, property, or other significant assets in another country after becoming a tax resident in Bulgaria, you’ll need the TRC to prove your tax residency to the authorities in the country where the asset was sold. This is crucial for determining which country has the right to tax any capital gains, again according to the relevant DTA. Getting this wrong can result in hefty penalties.

In all these scenarios, the TRC acts as your official declaration and evidence that you are "on the books" with the Bulgarian tax system, allowing you to properly apply the rules of any DTA and manage your international tax affairs effectively. For complex situations, many expats find it useful to consult with specialists like Taxes for Expats to ensure they are fully compliant across all jurisdictions.

Bulgarian Citizens Residing Abroad

While our focus is primarily on expats moving to Bulgaria, it's worth briefly mentioning that Bulgarian citizens who live and work abroad might also need a TRC, but from their country of residence, not Bulgaria. If a Bulgarian citizen has established tax residency in, say, Germany, and has income or assets in Bulgaria, they would need a German TRC to present to the Bulgarian NRA to claim DTA benefits and avoid being double-taxed on their Bulgarian-sourced income (e.g., rental income from a Bulgarian property). The principle is the same, just in reverse.

The Step-by-Step Process to Obtain a TRC from the NRA

Right, let’s get down to brass tacks. Applying for a Tax Residency Certificate from the Bulgarian National Revenue Agency can feel like navigating a labyrinth, especially if your Bulgarian isn't fluent. But fear not, it's a well-trodden path, and with the right preparation, you can get it done.

Gathering Your Documents: The Paperwork Gauntlet

This is arguably the most critical stage. The Bulgarian authorities, like most bureaucracies, love their paperwork. You need to meticulously prepare a dossier that unequivocally proves your residency in Bulgaria, primarily under the 183-day rule, but also highlighting your "centre of vital interests."

Here’s a breakdown of what you'll typically need:

• Application Form (Образец 130): This is the official form you fill out to request the certificate. It's usually available on the NRA website or at their offices. It's entirely in Bulgarian, so if you're not confident, get help with translation. It asks for basic personal details, the tax period for which you require the certificate, and the country to which you intend to present it.
• Proof of Identity: A copy of your valid passport or national ID card.
• Proof of Bulgarian Residence Status:
  • Residence Permit (Лична Карта): This is absolutely essential. A copy of your valid Bulgarian residence permit (temporary or long-term) is the cornerstone of your application. If you haven't yet obtained one, your application for a TRC is premature. You can learn more about this by reading our guide on How to Apply for a Temporary Residence Permit in Bulgaria.
  • Registration Card (for EU citizens): If you're an EU citizen, your registration card confirming your address in Bulgaria.
• Proof of Physical Presence (183-Day Rule): This is where you demonstrate you've spent more than 183 days in Bulgaria within the relevant tax year.
  • Entry/Exit Stamps: Copies of your passport pages showing entry and exit stamps for the period in question.
  • Flight Tickets/Boarding Passes: If you travel frequently, these can support your physical presence.
  • Utility Bills: Electricity, water, internet, or heating bills in your name, showing your Bulgarian address for a significant part of the year. These are excellent proofs of continuous presence and establishment.
  • Rental Agreement (Договор за наем) or Property Ownership Deed (Нотариален акт): A copy of your registered rental contract or the deed if you own property in Bulgaria. This proves you have a stable home base.
  • Bank Statements: Statements from your Bulgarian bank account (e.g., DSK Bank or UniCredit Bulbank) showing transactions over the period. Regular expenses and income here show your financial activity is local. Using services like Wise to transfer funds into your Bulgarian account can also help demonstrate your financial integration here.
• Proof of "Centre of Vital Interests": This backs up your claim beyond just the days count.
  • Employment Contract (Трудов договор) or Business Registration: If you're employed by a Bulgarian company, a copy of your contract. If you're self-employed, your registration documents (e.g., BULSTAT certificate). This is key to showing economic ties.
  • Proof of Family Residence: If your spouse and children live with you, their residence permits, birth certificates, and proof of their enrolment in local schools or kindergartens.
  • Health Insurance Documentation: Proof of being registered with the National Health Insurance Fund (NHIF) or a private health insurance policy in Bulgaria. This is another strong indicator of integration. Our guide on How to Register with the NHIF and a GP in Bulgaria (2027) covers this in detail.
  • Other Ties: Any other documents demonstrating strong connections to Bulgaria, such as club memberships, volunteer work, or local association registrations.
• Tax Returns: Copies of your annual tax returns filed with the NRA for the period in question, or proof of payment of taxes in Bulgaria. This shows you’re already engaged with the Bulgarian tax system. For a full walkthrough, refer to Filing Your Tax Return with the National Revenue Agency in Bulgaria: The Complete Walkthrough (2027).
• Power of Attorney (Пълномощно): If someone (like a lawyer or accountant, which is highly recommended for this process) is applying on your behalf, they will need a notarized power of attorney.

Crucial Note on Translations and Apostilles: Any document that is not originally in Bulgarian MUST be translated by a sworn translator (заклет преводач) and, if coming from outside the EU or without a bilateral legal assistance treaty, potentially apostilled. The NRA is very strict on this, and improper translations or missing apostilles will lead to immediate rejection. This can be a frustrating, time-consuming, and costly part of the process, but it's non-negotiable. Our guide on Understanding Document and Translation Requirements for Bulgaria Immigration can offer more insights.

Submitting Your Application to the National Revenue Agency NRA

Once your formidable stack of documents is ready, it's time to submit.

1. Locate Your Territorial Directorate: You need to apply at the territorial directorate of the NRA (Териториална дирекция на НАП) that covers your registered address in Bulgaria. For example, if you live in Sofia, you'd go to the Sofia City Territorial Directorate. Don't just walk into any random NRA office; make sure it's the correct one.
2. Submission: You can submit your application in person, by registered mail, or electronically if you have a qualified electronic signature (QES), which is common for businesses but less so for individuals.
   • In Person: This is often the preferred method for expats, as it allows you to get immediate feedback if something is missing. Be prepared for queues, especially in major cities. Bring all original documents (and copies) for verification. The NRA officials might ask to see the originals even if you're only submitting copies.
   • Electronic: If you have an electronic signature (КЕП), you can submit through the NRA's online portal. This is more convenient but requires prior registration and technical setup. For EU citizens, you can use your eID for login via the EIDAS system.
3. Filling Out the Form: The application form, Образец 130, asks for the tax period for which you need the certificate (e.g., "for the year 2023"). You also need to specify the country for which the certificate is needed. If you need it for multiple countries, you might need separate certificates or a general one that can be presented to any country, though specific needs vary.

Be prepared for the process to take some time. The NRA has a legal timeframe to process applications, but delays are not uncommon. It’s always best to apply well in advance of when you might need the TRC.

What Happens After Submission: Awaiting Approval (and Potential Hurdles)

After you’ve submitted your application, the ball is in the NRA’s court. They will review your documents and verify your claims.

• Verification Process: The NRA will check the validity of your residence permit, cross-reference your address, and verify any employment or business registration. They might also check their internal records for your tax declarations and contributions. For the 183-day rule, they'll scrutinize your travel history if you’ve provided it. For the centre of vital interests, they will assess the strength of your ties to Bulgaria based on the evidence provided.
• Requests for Additional Information: It’s quite common for the NRA to request further documentation or clarification. This isn't necessarily a bad sign, but it means you'll need to respond promptly with whatever they ask for. This could be anything from more detailed bank statements to additional proof of family ties.
• The Waiting Game: Legally, the NRA is supposed to issue the certificate within 30 days of a complete application, or 14 days if you've already obtained a certificate for previous periods. However, in practice, especially for first-time applicants or complex cases, it can take longer. Be patient, but don't hesitate to follow up politely if you haven't heard anything after the expected timeframe.
• Potential Hurdles and Rejections: Applications can be rejected for several reasons:
  • Incomplete Documentation: Missing a key document, an un-translated paper, or a lack of an apostille.
  • Insufficient Proof of Residency: If your submitted documents don't convincingly demonstrate that you meet either the 183-day rule or the centre of vital interests test. For example, if you primarily use Wise for international transfers and only a small local Bulgarian account, the NRA might question your financial ties if not properly explained.
  • Inconsistencies: Discrepancies between your application details and their records.
  • Language Barrier Issues: Misunderstandings due to improper translation or communication issues.

If your application is rejected, the NRA will provide reasons for the refusal. You usually have the right to appeal the decision or resubmit with corrected or additional information. Don’t get discouraged; it’s a process, and sometimes it takes a few tries to get it right. This is where professional assistance from a Bulgarian tax advisor or firm, or even a service like Taxes for Expats, can be invaluable in navigating the appeals process.

Key Considerations and Common Challenges for Expats

Navigating tax residency in a foreign country is rarely a simple affair. Bulgaria, despite its generally straightforward tax system, presents specific challenges for expats seeking a TRC.

The 183-Day Rule vs. Centre of Vital Interests

Often, expats initially focus heavily on the 183-day rule because it seems so black and white. You either hit the days or you don't. However, what happens if you're close but not quite there, or if your circumstances mean you travel extensively? This is when the "centre of vital interests" becomes paramount, and it's a more nuanced argument to make.

The DTA between Bulgaria and your home country will often include "tie-breaker rules" if both countries claim you as a tax resident. These rules usually prioritize:

1. Permanent Home Available: Where do you have a permanent home available to you? If you own or rent a permanent home in Bulgaria and only temporarily stay elsewhere, Bulgaria may claim you.
2. Centre of Vital Interests: This is the second tie-breaker. Where are your personal and economic relations closer? This is where all those documents about family, employment, bank accounts, and social life come in.
3. Habitual Abode: If the above two don't resolve it, they look at where you habitually reside.
4. Nationality: As a last resort, your nationality might be considered, but this is less common.

It's crucial to understand that even if you technically don't meet the 183-day rule for a given year, you can still be a tax resident in Bulgaria if your vital interests are demonstrably here. For example, a digital nomad who travels extensively but maintains a permanent rental agreement, has their family residing in Bulgaria, and conducts all their business from their Bulgarian registered company, would likely still be considered a Bulgarian tax resident. This is often an area of contention, so ensure your documentation for vital interests is robust. You can dive deeper into the specifics of this by reviewing Tax Residency in Bulgaria: A Definitive Guide for Expats (2027).

Proving Your "Centre of Vital Interests": More Than Just Days

The NRA needs to see a compelling case for your centre of vital interests being in Bulgaria. This isn't just a tick-box exercise. They want to see genuine, deep-rooted connections.

• Family Ties: If your spouse and children live with you in Bulgaria, their school enrolment certificates, residence permits, and any local activities they participate in are extremely strong evidence. This shows that your core personal relationships are anchored in Bulgaria.
• Property Ownership/Rental: Owning property in Bulgaria or having a long-term, registered rental agreement is a powerful indicator. It shows a commitment to living here. If you own property in Bulgaria, you’ll also be familiar with Understanding Property Tax and Garbage Fees for Homeowners in Bulgaria, which further demonstrates your connection.
• Economic Ties: This means your primary source of income is from a Bulgarian employer or your own Bulgarian-registered business. Significant financial accounts with Bulgarian banks, and a consistent flow of income and expenses through these accounts, are also vital. If you’re receiving your primary income through a service like Wise, ensure these funds are transferred into a Bulgarian bank account to demonstrate local financial activity.
• Social and Cultural Integration: While harder to quantify, this can include memberships in local clubs, participation in community events, or even learning the language. While not usually primary evidence, it can bolster a borderline case. Photos of local events or testimonials could even play a role.
• Medical Registration: Being registered with a General Practitioner (GP) and the NHIF in Bulgaria is another clear sign of establishing roots. This indicates you rely on the local infrastructure for essential services.

The key is to present a consistent and detailed narrative supported by documentary evidence that your life, in its most essential aspects, is primarily centered in Bulgaria, regardless of short trips abroad.

Dealing with Bureaucracy and Language Barriers

Let’s be honest: Bulgarian bureaucracy can be, shall we say, challenging at the best of times. When you add in a complex tax matter and a language barrier, it can become downright infuriating.

• Language Barrier: Unless you are fluent in Bulgarian, communicating effectively with NRA officials can be tough. Even if some officials speak English, it's not guaranteed, and legal/tax terminology can be very specific. Misunderstandings are common and can lead to delays or errors. This is why having all documents translated by a sworn translator is crucial, and if possible, bringing a Bulgarian speaker with you, or hiring a local expert, is highly advisable.
• Patience is a Virtue (and a Necessity): Things often take longer than expected. Deadlines might not always be met, and you might be asked for documents you didn't anticipate. Resist the urge to get frustrated (though it's completely understandable if you do!). A calm, polite, and persistent approach generally yields better results.
• Seeking Professional Help: For many expats, especially those with complex financial situations or those who value their time over grappling with bureaucracy, hiring a local tax accountant or lawyer is a smart investment. They understand the nuances of the law, the specific requirements of the NRA, and can communicate effectively in Bulgarian. They can also represent you via a power of attorney, saving you multiple trips to the office. Firms like Taxes for Expats specialize in international tax situations and can often streamline this process significantly, ensuring compliance on both ends. This kind of professional guidance can save you from costly mistakes and endless headaches. For more general advice on navigating the system, our broader guide on Navigating the Bulgarian Healthcare System: An Expat's Roadmap (2027) (though focused on health, the bureaucratic elements are similar) might also be helpful.

It's about being prepared, being patient, and knowing when to call in the cavalry.

Once You Have Your TRC: Using and Maintaining It

Congratulations! You’ve navigated the Bulgarian bureaucracy and have your official Tax Residency Certificate in hand. But what now? This isn't just a pretty piece of paper; it’s a vital tool for your international tax compliance.

How to Present Your TRC to Foreign Tax Authorities

The primary use of your Bulgarian TRC is to present it to the tax authorities or financial institutions in your home country (or any other country where you have income or assets) to assert your Bulgarian tax residency.

• For Foreign Tax Authorities: If you're filing a tax return in your home country (perhaps a "non-resident" return or a final return if you've fully severed ties), you will often include the TRC as evidence that you are no longer a tax resident there. This allows you to claim the benefits of the relevant Double Taxation Agreement. For example, if your home country imposes a withholding tax on certain types of income (like dividends or interest), presenting your Bulgarian TRC might allow you to claim a reduced rate or even an exemption, as per the DTA.
• For Financial Institutions and Employers Abroad: Many banks, investment firms, or even former employers in your home country might require a TRC to update your tax status in their records. For instance, if you've moved to Bulgaria and still receive income from a foreign source, the payer (e.g., a pension fund, a company paying dividends, or a remote employer) might need the TRC to apply the correct tax treatment (e.g., not withholding tax at your home country's rate). If you're managing international money transfers with a service like Wise, having your tax residency officially declared helps ensure all financial reporting is accurate.
• Record Keeping: Always keep original copies of your TRC in a safe place, and have digital copies readily accessible. You might need to present it multiple times for different purposes or different tax years.

Remember, the TRC usually specifies the tax period for which you are considered a Bulgarian tax resident (e.g., "for the calendar year 2023"). Ensure the period on your certificate matches the period for which you need to assert your tax residency.

Renewing Your TRC: Is It an Annual Ordeal?

Yes, generally speaking, a Tax Residency Certificate is issued for a specific tax period, usually a calendar year, and often needs to be renewed annually if you continue to have international income or assets that require you to prove your Bulgarian tax residency.

• Annual Renewal: Most expats find they need to apply for a new TRC each year. While the first application might be the most scrutinized, subsequent renewals are often smoother if your circumstances haven't significantly changed and you have established a consistent track record with the NRA. The NRA might even have a faster track (14 days instead of 30) for those who have previously obtained a certificate.
• Changing Circumstances: If your situation changes dramatically (e.g., you move within Bulgaria to a different district, you change employment status, or your family moves out of the country), the renewal process might involve re-submitting more comprehensive documentation, similar to your first application.
• Proactive Approach: It's always best to be proactive. Plan to apply for your TRC for the previous tax year early in the new year, once your tax returns for the prior year have been filed and processed (usually by April 30th). This way, you have it ready for when your foreign tax obligations or financial institutions request it.
• Long-Term Residence: While your residence permit might be long-term, the TRC is typically annual due to the dynamic nature of tax residency and the need to verify continued compliance with the 183-day rule and vital interests test for each tax year.

While it might seem like a recurring administrative burden, securing your TRC annually is a small price to pay for ensuring compliance with international tax laws and avoiding the much larger headache of double taxation. For comprehensive guidance on managing your tax affairs in Bulgaria, you might also find our guide The Complete Guide to Taxes in Bulgaria for Expats (2027) to be a valuable resource.

Comparing Key Documents for TRC Application

To help you keep track, here's a quick overview of the main documents you'll typically need and what they prove for your Bulgarian Tax Residency Certificate application.

Document Category	Specific Documents	What it Proves for TRC Application	Importance Level
Identity & Status	Passport/ID card	Your personal identity and nationality.	Essential
	Bulgarian Residence Permit / EU Registration Card	Your legal right to reside in Bulgaria; basis for tax residency.	Essential
Physical Presence	Entry/Exit Stamps, Flight Tickets	Compliance with the 183-day rule (physical presence).	High
	Utility Bills (electricity, water, internet) in your name	Consistent physical presence at a registered address, establishing a stable home.	High
Home & Establishment	Rental Contract (registered) or Property Deed (Нотариален акт)	Stable and permanent home available in Bulgaria; strong indicator of vital interests.	Essential
Financial & Economic Ties	Bulgarian Employment Contract / Business Registration	Primary economic activity and income generation in Bulgaria.	High
	Bulgarian Bank Statements	Financial activity, income flow, and expenses within Bulgaria; proving economic integration.	High
	Bulgarian Tax Returns (filed) / Proof of Tax Payments	Compliance with local tax obligations; engagement with the Bulgarian tax system.	High
Personal & Social Ties	Spouse/Children's Residence Permits, School Enrolment	Family unit established in Bulgaria; strong personal vital interests.	Medium to High
	NHIF Registration / Health Insurance Policy	Reliance on local social infrastructure; another strong tie to the country.	Medium
Representation (if applicable)	Notarized Power of Attorney (Пълномощно)	Legal authorization for another person (e.g., lawyer, accountant) to act on your behalf.	Essential (if used)

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Disclaimer

The information provided in this guide is for general informational purposes only and does not constitute professional tax, legal, or financial advice. While we strive to keep the information up-to-date and accurate, tax laws and regulations in Bulgaria can change, and individual circumstances vary significantly. It is highly recommended that you consult with a qualified Bulgarian tax advisor or an international tax specialist (such as Taxes for Expats) to get advice tailored to your specific situation before making any decisions related to your tax residency or obligations in Bulgaria or elsewhere.