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lodge compliance

Bulgaria

Bulgaria

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Introduction

The growing market for short-term rentals in Bulgaria, driven by platforms such as Airbnb, Booking.com, and others, has offered homeowners a lucrative opportunity to earn from their properties. However, as the sector grows, so does the attention from regulatory bodies, leading to the introduction of laws and regulations to manage the industry's expansion. Understanding these legal frameworks is crucial for property owners to operate successfully and legally.

Overview

The growing market for short-term rentals in Bulgaria, driven by platforms such as Airbnb, Booking.com, and others, has offered homeowners a lucrative opportunity to earn from their properties. However, as the sector grows, so does the attention from regulatory bodies, leading to the introduction of laws and regulations to manage the industry's expansion. Understanding these legal frameworks is crucial for property owners to operate successfully and legally.

Property

Overview

There is no national short-term rental association in Bulgaria

Property

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short term rentals

What are short Term Rentals in the Country?

In Bulgaria, short-term rental is described as the rental of residential dwelling units, usually apartments, and rooms, for short-term periods through platforms such as Booking, Airbnb, Expedia, and Facebook

Short-term rentals are often referred to as Tourist Accommodation in Bulgaria.

Is Subletting Legal?

Yes

National Association for STR Owners

What is the maximum length of stay?

There is no maximum stay in Bulgaria, as hosts can rent out their space as often as possible in a year.

Is there any National Registration Requirement or Permit?

You are required to obtain a permit from OP Tourism before you can legally sublet your accommodation. The documents required for the permit include an ID card, property ownership document, and an application fee of 20 Leva. Temporary certificates are usually issued after 14 days of application to enable hosts to carry out their business without delay. Thereafter an on-site inspection occurs, and a permanent certificate which you are required to post in a visible place on your accommodation, is eventually issued if the accommodation is considered safe.

Guest Registration and Tourist Tax Requirements

You are also required to create an account on the OP Tourism website and enter the details of the guests you accommodate each month on the 15th day of the corresponding month. This process will enable you to generate the actual tourist tax that you are required to pay for the month into your NRA account and also enable the authority to have a register of the guests you have accommodated by their countries. You are also required to keep a register or a written record of the guests that you accommodate, which aligns with the details submitted online. You may also be required to register your guests with the police department a few days after arrival, although the law regarding registration with the police is not rigid.

You can contact the IT department of OP Tourism regarding details on how to create your account at +359 2 9890802

Registration for working hours and change of Purpose

You are required to register your accommodation with the municipality within working hours to comply with the requirements of OP tourism if you use a cash register for your rental. You may also be required to apply for a change of purpose for your apartment depending on your municipality.

Is there a need for Permission from Landlord/Local Council/Neighbors?

Is Short-term rental Income taxable?

Is there any National Tourism Fund or Tourist Tax?

Is there any Guest Registration and Reporting Requirement?

Is there any National Health and Safety Requirements?

Is there any Platform Accountability Requirement?

Is there any Anti-Discrimination Law?

Is there any Data Sharing Requirements?

Is there any National Insurance Requirement?

Is there any National Zoning law/Cultural Heritage law?

Is there any Environmental Regulations that affects STR?

Is there any National Tenant Protection Law?

Is there any Reporting Requirements for Foreigners?

Is there any Digital Platform Regulation Compliance?

Is there any Consumer Protection Law that affect STR?

Is there any Law that applies to Non-resident Owners?

Is there any classification of STR in the country?

Are there Special National Event Regulations?

Is there any Penalty for Violating National Rules?

Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

Tourist accommodation owners must register their apartments under the Tourism Act just like hotels and guest houses. However, some regulations that affect regular rentals also affect short-term rentals, such as building and housing standards, zoning, health and safety standards, etc.

Is there any National Tax that affects short-term rental?

STR owners may be required to pay the following taxes depending on their classification, annual income, and use, i.e., if the entire house is used or it is just a room. The taxes are;

Rental or Corporate Income: You are liable to pay rental income if you rent a part of your primary residence; this could be a room in your apartment or house. Tourist accommodation owners that sublet secondary residences, which are used majorly for Airbnb, and you offer services such as breakfast, cleaning, laundry, etc. In this case, you may be considered a business, no matter whether you are officially registered as a sole trader or not. The taxation regime you are obliged to, in this case, will be the one applicable to sole traders.
VAT: You are liable for a 9% reduced VAT rate for accommodation.
Patent/Municipality Tax: The municipality tax varies on the number of rooms sublet and the municipality in which the accommodation is located. You are required to pay a patent tax ranging from 25 leva to 250 leva (about 12.8 euro to 128 euro) a year for every room you rent if you are a registered property owner renting out up to 20 rooms for most municipalities. The actual rate of the patent tax is set by individual municipalities. It is advisable to check your municipality to know the rate that applies or sign up for the lodge compliance premium package for your specific property.

NOTE: You are required to download a 61R form from the National Revenue Agency, where you will fill in all your income for the year, enabling NRA to confirm the amount paid on taxes for each month and the amount declared for the entire year.

permits, license

Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

You are required to obtain a permit from OP Tourism before you can legally sublet your accommodation. The documents required for the permit include an ID card, property ownership document, and an application fee of 20 Leva. Temporary certificates are usually issued after 14 days of application to enable hosts to carry out their business without delay. Thereafter an on-site inspection occurs, and a permanent certificate which you are required to post in a visible place on your accommodation, is eventually issued if the accommodation is considered safe.

Guest Registration and Tourist Tax Requirements

You are also required to create an account on the OP Tourism website and enter the details of the guests you accommodate each month on the 15th day of the corresponding month. This process will enable you to generate the actual tourist tax that you are required to pay for the month into your NRA account and also enable the authority to have a register of the guests you have accommodated by their countries. You are also required to keep a register or a written record of the guests that you accommodate, which aligns with the details submitted online. You may also be required to register your guests with the police department a few days after arrival, although the law regarding registration with the police is not rigid.

You can contact the IT department of OP Tourism regarding details on how to create your account at +359 2 9890802

Registration for working hours and change of Purpose

You are required to register your accommodation with the municipality within working hours to comply with the requirements of OP tourism if you use a cash register for your rental. You may also be required to apply for a change of purpose for your apartment depending on your municipality.

Is there any National Association for STR owners in the Country?

There is no national short-term rental association in Bulgaria

National Association for STR Owners

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Oblast Sofiya-Grad

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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