Accredited (fiscal) representative of a foreign person can be only an able-bodied natural person with a permanent address or permanent residency in Bulgaria or a local legal entity that is not in liquidation or has not been declared bankrupt and has no due and unpaid tax and social security contributions collected by the National Revenue Agency.

The accredited (fiscal) representative represents the foreign person in all his tax legal relations, which have arisen on the basis of the VAT law.

A foreign person from a non-EU country who has a permanent establishment on the territory of Bulgaria from which he carries out independent economic activity and meets the conditions of the VAT law for mandatory registration or voluntary registration shall be registered through an accredited (fiscal) representative, except for the branches of foreign persons who register in the general order.