Bulgaria
Bulgaria's official TIN guidance distinguishes personal TINs from entity TINs. Bulgarian citizens use the 10-digit Unified Civil Number (EGN), foreign citizens with long-term or permanent residence use the 10-digit Personal Number of a Foreigner (LNCh), other foreign tax residents use a 10-digit official number from the National Revenue Agency, and entities use a 9-digit Registry Agency identifier recorded as a UIC/EIK or BULSTAT code.
TIN types
4 published formats. Open a type to see examples, structure details, and official sources.
Bulgarian Unified Civil Number (EGN)
Current
Individuals
Главна дирекция ГРАО към Министерството на регионалното развитие и благоустройството (GRAO Directorate General under the Ministry of Regional Development and Public Works)
Primary personal TIN for Bulgarian citizens, assigned through the civil registration system.
Details
Главна дирекция ГРАО към Министерството на регионалното развитие и благоустройството (GRAO Directorate General under the Ministry of Regional Development and Public Works)
Primary personal TIN for Bulgarian citizens, assigned through the civil registration system.
On Bulgarian identity documents such as the identity card, passport, and driving licence.
Bulgarian Personal Number of a Foreigner (LNCh)
Current
Individuals
Министерство на вътрешните работи (Ministry of Interior)
Personal TIN for foreign citizens who receive long-term or permanent residence in Bulgaria.
Details
Министерство на вътрешните работи (Ministry of Interior)
Personal TIN for foreign citizens who receive long-term or permanent residence in Bulgaria.
On Bulgarian identity or residence documents issued to eligible foreign residents.
Bulgarian Unified Identification Code (UIC/EIK) / BULSTAT code
Current
Entities
Агенция по вписванията (Registry Agency)
Nine-digit Registry Agency identifier used as the TIN for Bulgarian entities. Depending on the holder and register, it appears as a UIC/EIK or as a BULSTAT code.
Details
Агенция по вписванията (Registry Agency)
Nine-digit Registry Agency identifier used as the TIN for Bulgarian entities. Depending on the holder and register, it appears as a UIC/EIK or as a BULSTAT code.
On Registry Agency extracts and certificates, in the relevant public register, and on official certificates that identify the entity.
Bulgarian Official Number from the National Revenue Agency (NRA)
Current
Individuals
Национална агенция за приходите (National Revenue Agency)
Personal TIN for other foreign citizens who are tax residents in Bulgaria when they do not fall within the EGN or LNCh categories.
Details
Национална агенция за приходите (National Revenue Agency)
Personal TIN for other foreign citizens who are tax residents in Bulgaria when they do not fall within the EGN or LNCh categories.
On official certificates issued by the National Revenue Agency, including certificates of fiscal residence.