EU roaming: which regulation is in force in 2026
The subject is governed by Regulation (EU) 2022/612 of the European Parliament and of the Council of 6 April 2022 on roaming on public mobile communications networks within the Union (recast). It has applied since 1 July 2022 and repealed the earlier Regulation (EU) No 531/2012. The new regulation runs until 2032.
A common error: a great deal of material online still cites Regulation (EU) No 531/2012 as the law in force on roaming. It has been repealed. Relying on a repealed act is by itself enough for the other side to challenge the whole of an analysis — which is why, on any statement about the law in force, one checks the consolidated version rather than the title.
The substance remains the "roam like at home" principle: when travelling in another EU Member State you use calls, messages and data on the terms of your domestic plan. The regulation does, however, allow the operator to apply a fair use policy and, where a Bulgarian card is used persistently and predominantly outside the country, to apply the restrictions or surcharges provided for. The specific limits are not the same across operators and are set out in their general terms — read those, not summarised comparisons.
For a nomad who spends most of the year outside Bulgaria this matters in practice: a Bulgarian card is not automatically the cheap option for year-round use abroad.
Does a Bulgarian number make you tax resident?
No. The grounds are listed exhaustively and a telephone number is not among them. Under Art. 4(1) of the Personal Income Taxes Act (PITA), a resident individual, irrespective of nationality, is a person who satisfies at least one of the following conditions:
| Ground | Content | Provision |
|---|---|---|
| Permanent address | The person has a permanent address in Bulgaria | Art. 4(1)(1) PITA |
| Presence | Presence of more than 183 days in any 12-month period | Art. 4(1)(2) PITA |
| Posting abroad | A person sent abroad by the Bulgarian State, its bodies or Bulgarian undertakings, and the members of their family | Art. 4(1)(3) PITA |
| Centre of vital interests | The person’s centre of vital interests is in Bulgaria | Art. 4(1)(4) PITA |
Counting the days has two features that are regularly missed. The person is treated as resident for the year in which their presence exceeds 183 days, and the day of entry and the day of departure are each counted separately as days of presence (Art. 4(2) PITA). A period of stay solely for the purpose of study or medical treatment does not count as presence (para. 3).
The converse is regulated too: a person with a permanent address in Bulgaria whose centre of vital interests is not in the country is not a resident individual (Art. 4(5) PITA). Address registration does not by itself settle the question — it is one of four alternative grounds and yields to the centre of interests.
What follows from the status is dealt with separately in becoming a tax resident of Bulgaria, and the resolution of dual residence in tax residency certificates and treaty application.
Centre of vital interests: where the number does weigh
Here the Bulgarian number acquires significance — not as a ground, but as evidence. The centre of vital interests is in Bulgaria where the person’s interests are closely connected with the country. In determining it, under Art. 4(4) PITA, account may be taken of:
- the family;
- property;
- the place from which the person carries on employment, professional or business activity;
- the place from which they manage their property.
The list is indicative — the statute says "may be taken into account", not "shall be the only matters taken into account". The assessment is therefore made on the totality of the circumstances, not against a checklist. A Bulgarian mobile number used as the principal contact in contracts, banking profiles and correspondence with institutions forms part of the picture showing where the person actually conducts their affairs. On its own it proves nothing; together with an address, a bank account, a company seat and actual presence, it proves a good deal.
From our practice: where the status is contested, what matters is consistency. A number, an address and bank details pointing to one country, with residence declared in another — that is the first inconsistency noticed on any review. Align the facts before you create them, not afterwards.
If you are planning your presence so that the status is unambiguous, ask us to review it. A divergence between the factual and the declared picture is cheapest to correct before the first return is filed.
SIM in your own name or the company’s
If the number is held by an EOOD and is also used for private purposes, it falls within the regime for expenses in kind. Under Art. 204(1)(4) of the Corporate Income Tax Act (CITA), expenses tax is charged on expenses in kind relating to owned, leased or otherwise made-available assets provided for the private use of employees and of persons performing personal labour.
| Question | Answer | Provision |
|---|---|---|
| What is the tax base | The amount of the expenses in kind for the calendar year | Art. 215a(1) CITA |
| What is the rate | 3% | Art. 216(2) CITA |
| When there is no expense in kind | Where consideration is payable for the use | § 1 of the supplementary provisions to CITA |
Note the last row. Where consideration is payable for the private use, there is no expense in kind. That is the practical way out for a phone that genuinely serves both purposes — instead of arguing about the proportion, a payment is agreed.
The choice between a personal and a company number is rarely decided by the 3% rate; the sums are small. What matters more is who is party to the contract. Where the number is the company’s, the contract, the invoices and the correspondence all point to it — and that is one further circumstance in the picture described in the previous section. If you are yet to incorporate, see registering an EOOD in Bulgaria, and for the rates that follow, corporate tax in Bulgaria.
Activating an eSIM in Bulgaria: the practical order
The three national mobile operators in Bulgaria — A1, Yettel and Vivacom — support eSIM. The conditions for activation by a person without a Bulgarian personal identification number differ between operators and change over time, so what follows is offered as orientation from our practice, not as a rule:
- Take identification. Identifying the subscriber is a standard requirement on concluding a contract, including for a prepaid service. For EU citizens an identity card or passport is normally accepted.
- Check the particular store in advance. Whether an eSIM can be activated for a non-resident, and whether an online procedure exists, is not the same everywhere. One telephone call saves one visit.
- Read the general terms on roaming. The fair use policy is recorded there and determines what happens during a prolonged stay outside Bulgaria.
- Decide whose contract it will be — yours or the company’s — before signing. Changing the account holder later is an administrative procedure, and the tax consequences differ from day one.
Note: tariffs, coverage and procedures change. Check current terms only on the operators’ official pages. This article addresses the legal regime, not commercial offers.
Which is the point worth carrying away about taking an eSIM in Bulgaria: the connectivity decision takes twenty minutes and costs very little, but the two consequences attached to it — the evidential weight of the number and the treatment of a company-held SIM — are settled on the day you sign, and are awkward to unpick afterwards. If you are working out the wider position, see residency and structure for digital nomads in Bulgaria.
A review of your tax status before the first return
We advise foreign professionals and entrepreneurs moving their activity or their presence to Bulgaria: assessing status under Art. 4 PITA on the totality of the circumstances, applying a treaty where residence is dual, structuring the activity through an EOOD, and aligning the facts — address, contracts, banking relationships — with the position declared. Describe your situation briefly and we will tell you what we think the priority is.
Frequently asked questions
Does a Bulgarian number make me tax resident in Bulgaria?
No. The grounds under Art. 4(1) PITA are exhaustive: a permanent address, presence of more than 183 days in any 12-month period, being sent abroad by the Bulgarian State or by Bulgarian undertakings, and a centre of vital interests in the country. A telephone number is not an independent ground. It may, however, be taken into account as a circumstance in assessing the centre of vital interests under Art. 4(4) PITA, alongside the family, property and the place from which the person carries on their activity.
Which regulation governs EU roaming in 2026?
Regulation (EU) 2022/612 of the European Parliament and of the Council of 6 April 2022 on roaming on public mobile communications networks within the Union (recast). It has applied since 1 July 2022 and repealed Regulation (EU) No 531/2012, which is still incorrectly cited as being in force. The new regulation runs until 2032. The principle remains "roam like at home", but the regulation permits a fair use policy, the specific limits of which are in the general terms of the operator concerned.
How are the 183 days counted?
A person is treated as resident for the year in which their presence exceeds 183 days within a 12-month period. The day of entry into and the day of departure from the country are each counted separately as days of presence (Art. 4(2) PITA) — which means short trips accumulate more days than most people expect. A stay solely for the purpose of study or medical treatment does not count as presence (para. 3).
Is there a tax consequence if the SIM card is held by the company?
Yes, where there is also private use. Expenses in kind relating to company assets provided for private use are subject to expenses tax under Art. 204(1)(4) CITA. The tax base is the amount of those expenses for the calendar year (Art. 215a(1) CITA) and the rate is 3% (Art. 216(2) CITA). Where consideration is payable for the private use, there is no expense in kind.
Sources
- Regulation (EU) 2022/612 of 6 April 2022 — EUR-Lex, recast; repeals Regulation (EU) No 531/2012
- Personal Income Taxes Act — Art. 4
- Corporate Income Tax Act — Art. 204(1)(4), Art. 215a and Art. 216(2)
- National Revenue Agency
- Communications Regulation Commission
This material is for information only and reflects the law as at 28 July 2026. It is not legal advice on any particular matter. The tariffs, coverage and procedures of the mobile operators have not been verified for this article.