Property declaration in Bulgaria

Every new owner of a real estate in Bulgaria is required to declare it in the Local Taxes and Fees Directorate to the relevant municipality where the location of the property is.

The declaration must be made within two months of:
• the date of acquisition of the property (date of the notary deed) if it is in a building that has already been put into operation; or
• from the date of issuance of a Permit to Use or a Certificate for registration and commissioning in case that at the time of acquisition of the property the building was under construction.

When submitting the declaration, you must provide copies of the following documents:
1. Notary deed of property;
2. Permission for use of the building or Certificate for registration and putting into operation of the building;
3. Declaration under Art. 14 of the LTCT, and
4. Identity document.

In case you are more than one owner, the declaration of the property is made by one of them, the others being entered on the form.

The declaration may also be made by an authorised person, and in case of non-declaration in time you may be sanctioned.