Paying the NRA with a PIK or E-Signature: 2026 Guide

With a personal identification code (ПИК, PIK) or a qualified electronic signature (КЕП), you can see what you owe the Bulgarian National Revenue Agency (NRA) and pay it online. Card payments through the NRA's virtual POS terminal are free and settle immediately. The PIK itself costs nothing. You request it by phone, by email or at an NRA office, and collect it in person at the office you choose. In 2026 bank transfers are made in euro, to a separate NRA account for each type of obligation, with no payment type code.

What a PIK is and how it differs from a qualified e-signature

A PIK is a code the NRA issues to individuals and legal entities entered in its register. You use it to log in to the NRA e-services portal. Anything you do with your PIK, including filing returns, counts as signed by hand. With a PIK you can, for example:

check your unpaid obligations, your payments and how they were applied;
file the Art. 50 annual income tax return, declarations forms 1, 5, 6 and 7, and the Art. 55 declaration;
see your insurable income and registered employment contracts;
check your local taxes and fees in more than 200 municipalities.

A PIK does not open every service. The NRA publishes separate lists of the services available with a PIK and with a qualified e-signature. If the service you need is not on the PIK list, you need a qualified e-signature.

How to get a PIK

Submit a request. You can do this at an NRA office, by email to [email protected], by phone on 0700 18 700, through a licensed postal operator, or through the Secure Electronic Delivery System (edelivery.egov.bg).
Give your details. In an email request, include your full name as in your ID document, your personal number (ЕГН), permanent address, phone, a current email address and the NRA office where you want to collect the code.
Collect the code. The PIK is handed over only at an NRA office, in a sealed envelope. You collect it in person or through a proxy with a notarised power of attorney. If you apply at an office, the code is issued on the spot.
Activate it. The first time you log in to the NRA portal with your ЕГН and PIK, you receive an email with an activation link. Once you confirm it, the services become available.

The NRA charges no fee for issuing a PIK (Art. 3(3) of the NRA Act).

How to check your obligations

Log in to the NRA e-services portal (portal.nra.bg) with your ЕГН and PIK, or with a qualified e-signature.
Open the service "Справка за задълженията с възможност за плащане" (statement of obligations with payment option).
Review your obligations by type: taxes, contributions, interest. The system fills in your details and the obligation type automatically.
Choose what to pay and how.

PIK holders can also get a statement of their obligations by phone on 0700 18 700. You identify yourself with your ЕГН or company number (ЕИК) and the last four digits of your code.

Ways to pay

Method	Fee	When the obligation is settled
Card through the NRA virtual POS	Free	Immediately after the bank confirms
Card at an NRA office (POS)	Free	On time if authorised by the last day
ePay.bg	Fee charged	Depends on transfer processing
Bank transfer (branch or online banking)	Bank's tariff	The day the NRA account is credited
Postal money order (Bulgarian Posts)	Post office tariff	After the transfer reaches the NRA

Mastercard, Maestro, Visa, Discover, Diners Club and Bcard are accepted. A card payment is on time if it is authorised no later than the last day of the deadline. A bank transfer is on time only if the NRA account is credited by that day.

NRA accounts and the "payment type" code

Since 2 October 2023 each type of obligation is paid to its own account at the Bulgarian National Bank. The payment type code is no longer filled in for transfers to the NRA. As of 6 October 2026 the accounts published on nra.bg are:

Taxes (central budget): BG88 BNBG 9661 8000 1950 01
State social security (ДОО): BG97 BNBG 9661 8000 1120 01
Health insurance: BG16 BNBG 9661 8000 1121 01
Universal pension fund (ДЗПО): BG65 BNBG 9661 8000 1118 01
Enforced collection of public receivables: BG34 BNBG 9661 8000 1950 03

Check the accounts on the NRA "Bank accounts" page before you transfer. On the payment order give the obligor's ЕГН, foreigner's number (ЛНЧ) or ЕИК, the reason for payment (type of tax or contribution) and the currency EUR. If you pay for someone else, for example your company, put that person in the "obligor" field, not yourself.

Worked example

A self-insured person owes the minimum contributions for September 2026 on €620.20. They total €172.42 and are due by 25 October. The amount is split across three accounts:

state social security (pension): €91.79 to the ДОО account;
universal pension fund: €31.01 to the ДЗПО account;
health insurance: €49.62 to the health insurance account.

If you pay by card through the portal with your PIK, the system fills in your details and the obligation types automatically. You can work out your own contributions with the owner insurance calculator.

Common mistakes

Wrong account. Tax sent to the health insurance account does not settle the tax.
Paying before filing. A payment settles the already declared obligation of the same type with the earliest due date. The NRA gives an example: if you pay VAT before filing the VAT return, the money can settle a declared corporate tax instead, and interest starts running on the VAT.
Transferring on the last day. A bank transfer may reach the NRA account the next day. A card payment through the portal settles immediately.
Wrong identifier. When paying for a company, use the company's ЕИК, not the owner's ЕГН.
Sharing your PIK. Everything filed with your PIK counts as signed by you.

Monthly payment deadlines are in our tax calendar.

Frequently asked questions

Can a foreigner get a PIK?

The service is for persons entered in the NRA register. The request asks for an ЕГН, so a foreigner without one should check with the NRA how to identify themselves.