Changing NACE Code in the Bulgarian Commercial Register (2026)

What is a NACE code and why it matters

NACE (KID in Bulgarian — Klasifikatsiya na Ikonomicheskite Deynosti) is a standardised system of numerical codes identifying the main and supplementary activities of economic entities. In Bulgaria, it is maintained by the National Statistical Institute (NSI) and is harmonised with the European classification NACE.

The NACE code matters for several reasons:

• EU programmes and funding. NACE is a key criterion when applying for EU funding — many measures require a specific NACE code.
• Statistics and reporting. NSI assigns a NACE code to each economic entity for statistical purposes.
• Banking and insurance procedures. Banks and insurers use the NACE code for risk assessment.
• Public procurement. The NACE code may be relevant for proving experience in certain activities.

If you are just registering a company, you can directly register a code under KID-2025.

KID-2025 — what changed

KID-2025 (published in the State Gazette issue 106 of 17.12.2024) replaced the previous KID-2008. The new classification reflects changes in the global economy and introduces new categories for activities that did not exist or were not adequately classified when KID-2008 was created.

NSI has published a correspondence table between old and new codes to facilitate the transition. Not all codes have changed — in many cases the correspondence is “1 to 1” and the change is formal.

Important: The official name of the previous classification is KID-2008 (not “KID-2008.2”). NSI documents exclusively use the name “Classification of Economic Activities — 2008 (KID-2008)”.

Is NACE code registration mandatory

Registration of a NACE code in the Commercial Register is not mandatory by law. The Commercial Register and Register of Non-Profit Legal Entities Act (CRRNPLEA) does not require mandatory registration of a NACE code.

However: If a NACE code has already been registered in the CR, when a new classification enters into force (such as KID-2025), it is necessary to file a change in accordance with the new codes.

Registration officials at the CR do not verify whether the declared NACE code corresponds to the entity’s actual activity. If there is a discrepancy between the NACE code in the CR and the code assigned by NSI, the code from the NSI certificate prevails.

How to determine your new NACE code

1. Check your current code in the Commercial Register (free search at registryagency.bg).
2. Find the correspondence in the KID-2008 to KID-2025 transition table published on NSI’s website.
3. Check the description of the new code — make sure it covers your main activity.
4. If unsure, you can request a NACE code certificate from NSI.

Required documents

For sole-owner LLC / LLC — Form A4

• Completed Form A4 for registration of circumstances concerning LLC/sole-owner LLC
• Declaration under Art. 13(4) of CRRNPLEA (mandatory for every registration)
• Decision of the sole owner (sole-owner LLC) or minutes of the General Meeting (LLC) for changing the NACE code
• Proof of paid state fee

For JSC — Form A5

• Completed Form A5 for registration of circumstances concerning JSC
• Filing is online only
• Declaration under Art. 13(4) of CRRNPLEA
• Decision of the Board of Directors / Management Board

For associations — Form A15

For foundations — Form A16

Fees

Converted at the fixed rate of EUR 1 = BGN 1.95583.

For JSCs, filing is online only, so the fee is always BGN 15 (EUR 7.67).

Step-by-step procedure

Step 1. Determine the new NACE code under KID-2025 (from NSI’s correspondence table).

Step 2. Prepare a decision/resolution of the managing body for the NACE code change (minutes of the General Meeting of LLC, decision of the sole owner of sole-owner LLC, or Board of Directors resolution for JSC).

Step 3. Complete the appropriate form (A4, A5, A15, or A16) — in the NACE/activity field, specify the new code.

Step 4. Complete the Declaration under Art. 13(4) of CRRNPLEA.

Step 5. If filing through a proxy (not a lawyer) — also complete a Declaration under Art. 13(5) + notarised power of attorney.

Step 6. Pay the state fee — BGN 30 at the counter or BGN 15 online.

Step 7. File with the Registry Agency (at the counter or online).

Step 8. Expect registration — usually within 1–3 business days.

Filing through a lawyer or proxy

When filing through a lawyer, no notarisation of the power of attorney is required (under the Bar Act). An ordinary written power of attorney is sufficient.

When filing through another proxy (not a lawyer):

• Notarised power of attorney is required.
• Declaration under Art. 13(5) of CRRNPLEA is required.

If you wish to save time and effort, you can engage a lawyer to handle the procedure.

Examples of common changes in KID-2025

Activities without change

Many core activities such as retail trade, construction, and accounting services have direct correspondence between old and new codes. In these cases, the change is formal — an application is filed with the new code, with no change in the activity description.

Activities with code splitting

Some broad categories from KID-2008 have been split into more specific subcategories in KID-2025. For example, activities in information technology, digital services, and e-commerce receive more detailed classification. In such cases, you must choose the code that most accurately describes your main activity.

Activities with code merging

Conversely, some similar activities from KID-2008 have been merged into a single code in KID-2025. If your old code falls into such a category, the transition is automatic.

Practical advice

If you have difficulties determining the correct NACE code, you can:

• Consult NSI by requesting a NACE code certificate.
• Seek assistance from an accountant or lawyer experienced in commercial registration.
• Use NSI’s online search tool for finding correspondences.

NACE code and other registrations

Changing the NACE code in the Commercial Register does not replace or cancel the need to change the code at NSI. NSI independently determines the NACE code of each economic entity for statistical purposes.

If your entity is also registered in other registers (e.g. BULSTAT, veterinary register, etc.), check whether the NACE change requires an update there as well.

Also, if you are VAT-registered, the activity code may be relevant for certain VAT regimes — for example, when applying special rules for certain activities.

Consequences of not updating

Although the law does not provide for a specific sanction for not updating the NACE code, the consequences can be practical:

• Exclusion from funding programmes. A mismatch between the registered NACE code and the requirements of an EU programme may result in a funding refusal.
• Difficulties in banking procedures. Banks may require a current NACE code.
• Discrepancy with NSI. An audit by NSI or NRA may reveal a difference between the code in the CR and the one actually assigned by NSI.

Frequently asked questions

Conclusion

Updating the NACE code in the Commercial Register following the introduction of KID-2025 is a straightforward procedure, but one that should not be neglected — especially if your company participates in EU funding programmes or engages in activities where the NACE code is a key criterion.

If you need assistance with changing the NACE code or other Commercial Register filings, the team at Innovires Legal can prepare all the documents and handle the procedure on your behalf.

This article is for informational purposes only and does not constitute legal advice. For a specific legal question, please consult a qualified lawyer. The information is current as of the publication date (30 March 2026).