Is it mandatory to attach the child’s birth certificate?

When the parent claiming the relief is a Bulgarian citizen, there is no need to attach a birth certificate. The child’s Personal Identification Number (EGN) is filled out directly in the declaration under Article 22v/Article 22g of the Personal Income Tax Act (ZDDFL).

When the parent is a foreign individual, the child’s birth certificate should be attached to the declaration. Individuals from the European Union can use the European birth certificate form, which does not require an official translation or an apostille.