NRA debt check in Bulgaria: how to see what you owe (2026)
How to check what you owe to the NRA (НАП): online with a ПИК or КЕП, at the counter or by phone. Deadlines, interest and what to do if you have a debt.
An unpaid debt to the National Revenue Agency (НАП) rarely makes any noise. It quietly piles up interest and surfaces at the worst possible moment: when you apply for a loan, when you close a property deal at the notary, or when an attachment order (запор) lands on your account.
The good news is that the check takes five minutes and is completely free. Below you will see how to check everything you owe, taxes, social insurance contributions and interest, and what to do if a debt turns up.
❓How do I check what I owe to НАП?
Source: National Revenue Agency (НАП)
What the НАП statement of liabilities includes
The statement shows everything the state holds against your personal ID number (ЕГН). Before you start, it helps to know what to expect to see.
What you see in the statement
Data held against your ЕГН
Personal income tax (ДДФЛ)
VAT liabilities
only for VAT-registered persons
Social insurance contributions (state social insurance, ДОО, and universal pension fund, УПФ)
Health insurance contributions
Interest on overdue liabilities
Fines imposed under the Tax and Social Insurance Procedure Code (ДОПК)
Collection stage
voluntary payment or enforcement
What you do NOT see here
Steps for an online check with a ПИК
The ПИК (personal identification code, Персонален идентификационен код) is the easiest free way. It is issued at a НАП office on the same day on presentation of your ID card.
Check with a ПИК
Get a ПИК at a НАП office
10 minFree, same day, all you need is your ID card
Choose “Вход с ПИК” (log in with a ПИК) on the home screen
Open “Справка за задължения с възможност за плащане”
The statement of liabilities with a payment option. The menu is in the “Справки” (statements) section
Review the amounts due
By date, type of liability and origin
Pay online (optional)
By bank card or through ePay directly from the statement
Steps for an online check with a КЕП
The КЕП (qualified electronic signature, Квалифициран електронен подпис) gives access to the full range of services, including filing returns. It suits you if you often deal with institutions online.
Check with a КЕП
Activate your electronic signature
B-Trust, StampIT, InfoNotary or Borica
The browser will ask you to choose a certificate
Open the same statement of liabilities
The same information as with a ПИК, but with extended services
Ask Pravko and get an answer with citations from the law.
Comparison: ПИК vs КЕП vs counter vs phone
Each method makes sense in a different situation. Here is which one to choose.
| Method | Price | Access | Best for |
|---|---|---|---|
| ПИК | Free | Basic statements and payment | A quick check |
| КЕП | BGN 12-60 per year | Full access to all services | Returns and all institutions |
| Counter | Free | Full statement with an ID card | No online access |
| Phone | Free | General guidance only | General questions |
0700 18 700 is the official phone line of the НАП Information Centre (Информационен център), open 09:00-17:30
What the check and the certificate cost
The check itself is free through every channel. Only the КЕП has a price, because it is a service of a private provider.
Costs around the check
Online statement with a ПИК or КЕП
BGN 0
Statement at the counter
BGN 0
Issuing a ПИК
BGN 0
НАП certificate of no liabilities
under Art. 87(6) ДОПК, online and at the counter
BGN 0
КЕП for 1 year(optional)
B-Trust and StampIT from ~BGN 12, InfoNotary up to BGN 60
BGN 12-60
Prices are indicative for 2026.
Do not mix up the two certificates
What to do if you have a debt
Found a debt? Do not put it off. Interest runs every day, and delay makes the debt more expensive.
Steps when you find a debt
Pay straight away
Online by card or through ePay directly from the statement
Wait up to 3 working days
The statement does not update instantly after payment
For a large debt, ask for payment by instalments
Under Art. 183-184 ДОПК, the territorial director decides up to BGN 100,000
How it gets to an attachment order
Interest on overdue liabilities
Interest starts running on the day after the payment deadline. Its amount is set by law and does not depend on НАП.
Act on Interest on Taxes, Fees and Other Similar State Receivables
Art. 1
Statutory interest = the Bulgarian National Bank’s base interest rate (ОЛП) + 10 percentage points a year
Official Bulgarian text
„Годишният размер на законната лихва за просрочени парични задължения се определя като основния лихвен процент на Българската народна банка в сила от 1 януари, съответно от 1 юли, на текущата година плюс 10 процентни пункта.“
An important relief: under the ДОПК, no additional interest is charged on interest or on fines. In other words, your debt does not turn into “interest on interest”.
Tax and Social Insurance Procedure Code (ДОПК)
Art. 175(3)
Official Bulgarian text
„Лихви върху лихви и лихви върху глоби не се дължат. Лихвата за забава се дължи от деня, в който задължението е станало изискуемо.“
For an exact figure, use the free interest calculator in the portal’s free-access services, which requires neither a ПИК nor a КЕП.
Certificate of no liabilities: when you need one
In a number of cases institutions and notaries ask for an official document showing that you have no debts. НАП issues it free of charge within 7 days.
When you need a certificate
Issued under Art. 87(6) ДОПК
Applying for a bank loan (mortgage or consumer)
Taking part in a public procurement
Transferring real estate in front of a notary
Applying for licences and registrations
Applying for European projects
What the certificate does not show
Common mistakes
Caution
Caution
Caution
Caution
Frequently asked questions
❓What is a ПИК and how do I get one?
Source: National Revenue Agency (НАП)
❓How often should I check what I owe?
❓Are there liabilities I cannot see in НАП?
Source: Tax and Social Insurance Procedure Code (ДОПК)
❓What should I do if the amount in the statement is wrong?
Source: Tax and Social Insurance Procedure Code (ДОПК)
Related topics that often go together with checking your liabilities: checking social insurance contributions, checking your health insurance status and a Property Register search when you are buying or selling a property.
Ask Pravko and get an answer with citations from the law.
⚠️ Important
Pravko provides legal information, but it does not replace advice from a lawyer. For important legal matters, consult a licensed lawyer.
