National Revenue Agency

The Bulgaria National Revenue Agency (NRA) is the state authority responsible for administering the country's tax system. It collects national taxes such as corporate income tax, personal income tax, value‑added tax, and excise duties. In addition to taxation, the NRA oversees customs administration and the collection of social security contributions. The agency provides services to individual taxpayers, businesses, and other public institutions. Its core function is to ensure compliance with fiscal legislation and to transfer collected revenues to the state budget.

The NRA operates throughout Bulgaria, maintaining a central headquarters in Sofia and a network of regional directorates that cover all administrative regions. These regional units facilitate local tax registration, audit, and collection activities, bringing the agency’s services closer to citizens and enterprises. The agency employs a substantial workforce to carry out its functions across the country. Its nationwide reach enables it to monitor economic activity across diverse sectors, from agriculture to high‑technology industries. The NRA is financed exclusively from the state budget.

A distinguishing attribute of the NRA is its combined mandate over tax, customs, and social security financing. This integrated approach allows the agency to share data streams across its different functions. The NRA reports directly to the Minister of Finance and operates under the legal framework established by the Bulgarian Tax and Social Security Code. As a government entity, it is fully funded by the state budget and does not have private shareholders or a parent corporation. The 2019 cyberattack, in which 110 databases were exfiltrated, highlighted both the volume of sensitive information managed by the agency and the challenges of protecting large‑scale public‑sector IT systems.