Self-employed individuals in Bulgaria are those who perform employment activities such as:
– persons registered as practicing a free profession and / or craft activity;
– persons practicing labor activity as sole traders, owners or partners in commercial companies;
– natural persons – members of impersonal companies;
– natural persons – traders within the meaning of the Commercial Law, but not registered as sole traders;
– registered farmers and tobacco growers.
For persons practicing a free profession and / or craft activity by registration are considered to be those who practice activities:
– on the basis of preliminary registration, determined by a normative act – notaries, lawyers, certified public accountants; registered auditors, independent appraisers, experts at the court and the prosecutor’s office, medical specialists, insurance agents and others;
– for which they are subject to patent tax and are not sole traders;
– carrying out professional activity at one’s own risk and expense – figures of the science, the culture, the education, architects, economists, engineers, journalists and other natural persons performing a free profession, registered with the UIC under the BULSTAT register.