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19, Akd. Andrey Saharov street,
9000 Varna, Bulgaria

Declaring of property

As per the legislation each declarer is obliged to submit a tax return for levying an annual tax per each acquired property, regardless of its condition or type, within two-month term from concluding and recording the sale-trade. The tax return should be filed when acquiring a property or establishing usage rights upon a property.
 

In case the property, subject to declaration, does not yet have Permission for Usage (Act 16), the filing should be done not later than 2 months after the Permission is granted. Photocopies of the Notary Deed and the Permission for usage should be presented as a proof of data validity. Everyone including legal entities, who failed to declare, will be fined. Fines start from 100 levs.

The term for declaring of inherited properties is 6 months, same applies for heritage tax. Properties can also be declared by a legally authorized person.

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