Articles about Liberal professions for self-employed people and freelancers in Bulgaria.
Income from international freelance platforms such as Upwork and Fiverr is treated as income from a liberal profession and is subject to taxation and social insurance in Bulgaria. Registration must be completed within seven days of the first transaction, and the National Revenue Agency receives automatic data on your income from the platforms.
Article 97a VAT registration is separate from general VAT registration and arises when receiving or providing certain services from and to the European Union. Unlike registration upon exceeding a turnover threshold, there is no threshold here and the deadline is before the service itself.
From gross income as a self-insured person, social security contributions and income tax are deducted. Here is the complete annual calculation for three typical monthly incomes — with the amounts that Danak's calculator works out for 2026.
Advance tax under Art. 43 of the Personal Income Tax Act (ЗДДФЛ) is a tax that self-insured people pay quarterly on income from liberal professions, craft activities and other business income. The deadline for each of the first three quarters is the end of the following month, and for the fourth quarter no advance tax is owed — it is taxed only with the annual tax return.