Agricultural Producer Registration in Bulgaria — Procedure, Documents, Taxes and Subsidies (2026)

Legal Framework — ZPZP and Ordinance No. 3

The registration of agricultural producers in Bulgaria is governed by two key legislative instruments:

• Agricultural Producers Support Act (ZPZP) — Article 7 of the Act establishes the legal basis for the creation and maintenance of a public register of agricultural producers. The register is maintained by the Ministry of Agriculture and Food (MAF) and is publicly accessible.
• Ordinance No. 3 of 29.01.1999 on the creation and maintenance of the register of agricultural producers — this secondary legislation sets out in detail the conditions, procedure and documents for registration, re-registration and deregistration. The Ordinance has been amended numerous times since its adoption.

Competent Authorities

Registration is carried out by the Regional Directorate of Agriculture (ODZ) based on the permanent address of the individual or sole trader, or the registered seat of the legal entity. Documents are filed through the Municipal Agriculture Service (OSZ) at the location of the farm, where the survey forms are certified.

Agricultural producer registration is a widely sought procedure — as of 2025, the register contains over 90,000 active agricultural producers. Nevertheless, many potential producers are unaware of the conditions, documents and deadlines, which leads to missed opportunities for subsidies and tax benefits.

Who Can Register

Under Article 3 of Ordinance No. 3, the following categories of persons are entitled to register:

• Natural persons (individuals) who have reached 18 years of age — the most accessible form, requiring no registration in the Commercial Register. The individual registers at their permanent address.
• Sole traders (ET) — natural persons registered as traders under the Commerce Act. Registration is at the individual's permanent address.
• Legal entities — including single-member LLCs (EOOD), LLCs (OOD), joint-stock companies (AD), cooperatives and other legal forms. Registration is at the company's registered seat.

Core Requirement

Regardless of the legal form, the applicant must satisfy at least one of the following conditions:

• Manages agricultural land (owned, leased, rented or restituted)
• Raises livestock in a registered animal husbandry facility
• Produces agricultural products

In practice, meeting any one of these conditions is sufficient to establish the right to register.

Required Documents — Complete List

The documents required for agricultural producer registration vary depending on the applicant's legal form. Below is an exhaustive list.

For All Applicants

1. Survey card (anketna karta) — a standard form completed with details about the farm, type of activity and cultivated areas/livestock.
2. Survey forms (anketni formulyari) — separate forms for each land area where you manage land or raise livestock. These may also be submitted on electronic media.
3. Documents proving legal basis for use of agricultural land:
   • Title deed (notarial act) if you are the owner
   • Lease agreement (arenda)
   • Rental agreement
   • Decision of the Municipal Agriculture Service for restituted land

   Note: If the legal basis is already registered, the Municipal Agriculture Service provides the information ex officio.

4. For livestock farmers: a list of ear tag numbers and/or electronic identifiers of the animals, certified by an official veterinary doctor overseeing the relevant animal husbandry facility.

Additional Documents for Legal Entities and Sole Traders

• Certificate of current status from the Commercial Register (valid for 6 months)
• BULSTAT identification card

Additional Documents for Natural Persons

• Identity card — presented at the time of filing
• For re-registration: BULSTAT identification card (issued after the initial registration)

Step-by-Step Procedure

The registration procedure is free of charge and proceeds through the following stages:

1. Complete the survey card and survey forms

   Standard forms can be obtained from the Municipal Agriculture Service (OSZ) or downloaded from the MAF website. Complete details about the farm: cultivated areas, crops, number of livestock, location.

2. Certification of survey forms at the OSZ

   The survey forms are certified at the OSZ at the location of the farm. If you cultivate land in several municipalities, the forms must be certified at each respective OSZ.

3. Filing at the Regional Directorate of Agriculture (ODZ)

   The certified forms, survey card and supporting documents are submitted to the ODZ at the permanent address (for individuals/sole traders) or registered seat (for legal entities).

4. Review by the ODZ

   Officials at the ODZ verify the completeness and accuracy of the submitted documents. If irregularities are found, the applicant is notified within 7 days and is given 30 days to rectify them.

5. Issuance of the registration card and certificate

   Upon approval, the ODZ issues a registration card, a certified survey card and a certificate from the register of agricultural producers — within 7 working days.

State fee: FREE — no state fee is payable for agricultural producer registration.

Annual Re-registration — 1 October to 28 February

Agricultural producer registration is not a one-time procedure. Every registered producer is obliged to undergo annual re-registration (certification) during the period from 1 October to 28 February of the following year. The agricultural year runs from October to September.

What Does Re-registration Involve?

• Submitting an updated survey card and survey forms for the new agricultural year
• Certification of the forms at the relevant OSZ
• Filing at the ODZ to obtain certification of the registration card

Consequences of Missing the Deadline

Missing the re-registration deadline carries serious consequences:

• The person loses their status as a registered agricultural producer
• Loses all rights arising from the registration for the relevant agricultural year
• Including: access to subsidies, tax benefits and preferential conditions
• Re-registration is only possible from the next agricultural year

Updates Upon Changes

If circumstances change (new areas, new crops, changes in livestock numbers, etc.), the producer must file an update within one month. Upon ceasing activity — notification within one month, after which deregistration from the register takes place.

Tax Benefits

Agricultural producer registration provides significant tax advantages, especially for natural persons (individuals).

Natural Persons — Flat-Rate Expenses under the Personal Income Tax Act (ZDDFL)

• 60% flat-rate expenses on income from the production of unprocessed agricultural products, including beekeeping, silkworm breeding and forestry (Art. 29(1)(1) ZDDFL). This means an effective tax rate of 4% (10% × 40% taxable base).
• 40% flat-rate expenses on income from the production of processed agricultural products. Effective tax rate: 6% (10% × 60% taxable base).

Tax Relief on Subsidies Received

Registered agricultural producers — natural persons are entitled to reduce their annual tax base by the amount of subsidies received, up to a maximum of BGN 100,000 (~EUR 51,130) per year (Art. 48(6) ZDDFL). This is an exceptionally significant benefit, as subsidies up to this amount are effectively tax-exempt.

Legal Entities

Legal entities (EOOD, OOD, AD, cooperatives) do not benefit from flat-rate expenses. They are subject to 10% corporate income tax (CIT) on profits under the Corporate Income Tax Act (ZKPO). Nevertheless, legal entities have access to tax preferences for agricultural activities, including tax deferrals under certain conditions.

Access to CAP Subsidies

Registration as an agricultural producer is a mandatory prerequisite for applying under the measures of the EU Common Agricultural Policy (CAP). Without valid registration and current re-registration for the respective agricultural year, the agricultural producer cannot receive subsidies.

Main Support Measures

• Direct payments (BISS) — basic income support for agricultural producers, calculated per hectare of eligible agricultural area.
• Eco-schemes — additional payments for implementing green practices (crop diversification, maintenance of ecologically sensitive areas, reduction of pesticides).
• Coupled support — targeted payments for specific crops (fruits, vegetables, protein crops) and for raising certain types of livestock.
• Strategic Plan 2023–2027 measures — investment measures with funding of up to 50–70% of eligible costs for farm modernisation, product processing and activity diversification.
• Start-up aid for young farmers — grant aid for persons under 40 who are setting up an agricultural holding for the first time.

For more information on company registration as a vehicle for structuring your agricultural operations, see our detailed guide.

Social Security for Individual Agricultural Producers

Registered agricultural producers who are natural persons are treated as self-insured persons (SOL) under the Social Security Code. This means they choose and pay their own social security contributions.

• Insurance income: a monthly insurance income is chosen between the minimum (~EUR 275) and maximum (~EUR 2,112) for 2026.
• Covered risks: old-age pension, disability, general illness and maternity, health insurance. Optionally — unemployment insurance.
• Suspension of activity: agricultural producers may suspend their activity and stop paying contributions for periods without agricultural activity. Suspension is declared by filing a declaration with the NRA (National Revenue Agency).
• Annual equalisation: by 30 April of the following year, an annual tax return is filed and insurance contributions are equalised based on actual income.

For details on social security for self-insured persons, see our article on freelancer registration, which covers similar aspects of the insurance regime.

Individual vs. Sole Trader vs. Legal Entity — Which Option Suits You

The choice of legal form for agricultural activity depends on the scale of the operation, tax considerations and the level of personal liability you are willing to assume.

Recommendation: For small and medium-sized farms, registration as an individual agricultural producer is the most advantageous option thanks to the 60% flat-rate expenses and simplified accounting. For larger-scale operations requiring limited liability, establishing an EOOD or OOD is advisable. For details on VAT registration, see our separate guide.

Other Benefits of Registration

Beyond tax benefits and access to subsidies, agricultural producer registration provides the following additional advantages:

• Direct sale of produce — registered producers have the right to sell agricultural products (in small quantities) without additional commercial registration.
• Excise duty relief — entitlement to excise refunds on fuel used for agricultural machinery (tractors, combine harvesters, other specialised equipment).
• Participation in agricultural markets and exhibitions — the registration card is a condition for participation in organised farmers' markets and exhibitions.
• Free consultations from NAAS — the National Agricultural Advisory Service provides free consultancy services to registered agricultural producers, including assistance with business plans and applications under CAP measures.
• Compensation for natural disasters — in cases of drought, flooding, hail and other natural disasters, registered producers are entitled to compensation from the State Fund “Agriculture”.

Frequently Asked Questions