Following the entry into force on January 4th, 2022, of the amendment to the BULSTAT Register Act(“BRA”), the Registry Agency will ex officio convert from the 10-digit code (UIC) of a certain group of natural persons under Art. 1, para 1, p. 9 and 11 of the Act to a 9-digit one. The previous BULSTAT code, which was the personal identification number of natural persons, shall be converted into a randomly generated 9-digit code in order to protect the personal data of the persons. Under this provision, the BULSTAT UIC is converted for:
- freelancers or self-employed persons, practicing craft activity, who are registered in the BULSTAT register with a 10-digit code;
- other natural persons insurers (employers), who are registered in the BULSTAT register with a 10-digit code.
Users will be able to obtain the information about their new 9-digit code through the Electronic Services Portal of the Registry Agency – https://www.bulstat.bg, in the “References” section as of January 4th, 2022.
The Registry Agency will provide the National Revenue Agency (“NRA”) with the information on the relation between the old and the new personal code. The NRA will notify the National Insurance Institute (“NII”) of the change of your BULSTAT UIC ex officio.
Changes in the NRA
After 04.01.2022, changes, concerning certain procedures in the NRA, will come into effect. While some of them won’t change and continue to use the old 10-digit code, others will use the new 9-digit one.
Regarding freelancers or self-employed persons, practicing craft activity, who are registered in the BULSTAT register:
- with the new 9-digit code are filled in and submitted:
- declarations in accordance with the Ordinance on social Insurance of self-employed persons, Bulgarian citizens, working abroad and seafarers for commencement, interruption, resumption or termination of employment;
- declarations No 1 or No 5 in accordance with Ordinance N-13 of December 17th, 2019, on the content, terms, manner and procedure for the submission and storage of data by employers, insurers for the persons, insured with them and by self-insured persons (Ordinance N-13 of December 17th, 2019), relating to periods after December 31st, 2021;
- declarations under Art. 55, par. 1 of the Personal Income Tax Act (“PITA”) for taxes due for the fourth quarter of 2021, to be filed by January 31st, 2022.
- with the old 10-digit code will continue to be filled and submitted:
- declarations No.1 under the Ordinance N-13 of December 17th, 2019, on the content, terms, manner and procedure for submission and storage of data by employers, insurers for the persons insured with them, as well as by the self-insured, relating to periods until 01.01.2022;
- the statement under Art. 73, para 1 of the PITA for the income paid to natural persons in 2021, as well as the statement under Art. 73, para 6 of the PITA for the income paid during the year under employment relations, to be submitted by 28.02.2022.
Regarding employees of freelancers and self-employed persons, practicing craft activity, as well as other natural persons – insurers (employers), who are registered under the Act:
- with the new 9-digit code are filled in and submitted:
- notifications of conclusion, modification or termination of an employment contract by employers who are persons under Art. 3, para 1, p. 9 and p. 11 of the BRA;
- declarations No 1 and No 6 under Ordinance N-13 of December 17th, 2019 for employees, relating to periods after December 31st, 2021.
The new UIC shall be entered in the payment documents for payment of the mandatory social security contributions in the respective bank account of the competent territorial directorate of the NRA.
- with the old 10-digit code shall continue to be filled in and submitted:
- declarations No 1 and No 6 under Ordinance N-13 of December 17th, 2019 for employees relating to periods before 01.01.2022 (with the old employer code).
For all persons with whom employment contracts have been concluded and are in force pursuant to the Labour Code, a notification should be submitted, in case the person is registered under the Value Added Tax Act (“VAT Act”), with the new 9-digit code. The notification shall be submitted within ten days of the change of the UIC under the BULSTAT register. In case the person is not registered under the VAT Act, the change shall be made automatically at the NRA by the competent authorities.
Regarding freelancers and insurers (employers), registered under the BRA, who are VAT registered persons as well:
- with the new 9-digit code the following shall be completed and submitted:
- reference declaration (“RD”) and VIES declaration for Value Added Tax, RD under Art. 159, para 4 of the VAT Act when one is needed and RD under Art. 159a, para 2 of the VAT Act when one is needed for the tax period January 2022 and subsequent to tax periods;
- with the old 10-digit code shall continue to be completed and submitted:
- RD and VIES declaration for Value Added Tax, RD under Art. 159, para 4 of the VAT Act when one is needed and RD under Art. 159a, para 2 of the VAT Act when one is needed for tax periods before and including December 2021;
For natural persons who are entered in the BULSTAT register and registered under the VAT Act as of 04.01.2022, the identification number for VAT purposes under Art. 94, para 2 of the VAT Act will be changed ex officio from BG+PIN to BG+the 9 digit newly generated BULSTAT code.
Usage of e-services with a qualified electronic signature (“QES”)
The access of persons registered under Art. 3, para 1, p. 9 and p. 11 of the BRA to e-services, provided by the NRA with QES, including as authorised persons, shall be carried out with the existing QES, indicated in the Agency until the expiry of its validity. After 4 January 2022, the applications for the use of e-services provided by the NRA with the QES of an obliged/authorised person shall be completed and submitted by the person with the new 9-digit BULSTAT UIC.
In case you are a person registered under Art. 1, p. 9 and p. 11 of the BRA and you have a fiscal device, registered with the NRA, it is necessary to take action for deregistration of the same, change of the fiscal memory and re-registration of the device with the NRA. The actions described above must be carried out by the person with whom you have a written contract for servicing and repair of the fiscal device.