Unofficial translation
From January 1, 2024, the National Revenue Agency will ex officio change the VAT identification numbers of natural persons registered under the Value Added Tax Act (VAT) who are not entered in the commercial register and the register of non-profit legal entities, respectively in the BULSTAT register.
Until that date, the identification number for VAT purposes of the liable persons started with the character “BG”, followed by a uniform civil number (EUN) or personal number of a foreigner (LN/LNCH). From 01.01.2024, it will be officially changed to “BG” + official number from the register under Art. 94, para. 1 of VAT, generated and provided by the National Revenue Agency. The changes stem from the amendments to the Rules for the Implementation of VAT, promulgated in the State Gazette, no. 55 of 2023, in force from 27.06.2023, and aim to protect the personal data of individuals (in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons in connection with the processing of personal data and on the free movement of such data and for the repeal of Directive 95/46/EC).
Any person whose official VAT identification number will be changed and who has declared an email address to the National Revenue Agency will receive an electronic notification of his new number, which he should use from 01.01.2024.
Source nra.bg
