From October 1, 2022, the National Revenue Agency will ex officio change the identification number for VAT purposes under Art. 94, para. 2 of the law for natural persons, other than a sole trader, who are entered in the BULSTAT register with a single identification code other than a single civil number or a personal number of a foreigner, and for whom, until that date, the identification number for VAT purposes is the single civil number or the personal number of a foreigner preceded by the sign “BG”.
For these persons, as of October 1, 2022, the identification number for VAT purposes under Art.94, para.2 of the law is the single identification code according to BULSTAT, preceded by the sign “BG”.The changes are in line with the amendments to the Regulations for the implementation of the VAT Law in order to protect the personal data of natural persons (in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council on the protection of natural persons in connection with the processing ofpersonal data).