The primary legal mechanism for engaging IT professionals in Bulgaria is the employment contract under the Labour Code.

Employment contracts typically regulate:
  • Job function and role description
  • Working time (standard 8-hour day / 40-hour week regime)
  • Remuneration and bonus schemes
  • Termination rules and notice periods
  • Confidentiality and IP obligations

Key legal characteristics:

  • Strong employee protection regime (mandatory statutory rules apply)
  • Limited contractual deviation from core labour protections

Bulgaria has formalised remote working arrangements, explicitly recognising:

  • Remote work as a statutory form of employment
  • Employer obligation to define remote working conditions in writing
  • Allocation of work tools, equipment, and occupational safety responsibilities
  • Equal treatment of remote and on-site employees
Alternative engagement models:

Civil contracts (e.g. service agreements) are legally possible, but:

  • Must not replicate employment relationships in substance
  • Are subject to strict reclassification risk by courts and tax authorities
  • Are typically used only for genuinely independent services

Bulgaria recently introduced the digital nomad visa. There are 3 categories of applicants, as follows:

  • Remote Employees of Foreign Companies – individuals employed by a non-EU/EEA/Swiss company who perform their work remotely using ICT. The employment contract and remuneration must be with the foreign employer.
  • Freelancers and Independent Professionals – self-employed individuals providing ICT-based services to clients outside the EU/EEA/Switzerland, with at least one year of prior freelance activity. Proof of activity includes invoices, contracts, and payment records.
  • Owners of Foreign Companies – majority shareholders (holding more than 25%), owners, or managers of non-EU/EEA/Swiss companies who work remotely via ICT. The foreign company must be active, and the applicant must hold a qualifying ownership or management role.

Applicants must show at least EUR 31 000 annual income from the previous year (about EUR 2,583 monthly), calculated as 50 times the Bulgarian minimum wage, and subject to adjustment if the minimum wage increases.

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