Property Register and Tax Office 2026: Inquiries and Registration

Property Register and Tax Office: How to protect and register your property?

After you've chosen your dream home, it's time for legal verification and administrative processing. The Property Register and the Tax Office are the two institutions that guarantee your property is yours and "clean" of problems.

In this article, we'll examine how to check for encumbrances, what a Simple Written Inquiry (SWI) is, and what your obligations to the tax authorities are in 2026.

1. Registry Agency: Property Register

The Registry Agency (RA) maintains the Property Register – a public database where all circumstances related to real estate are recorded (sales, mortgages, prohibitions, claims).

Encumbrance Check: Why is it mandatory?

Never buy a property without obtaining an Encumbrance Certificate. It shows whether the property has:

• Active mortgages.
• Prohibitions (seizures by enforcement agents).
• Registered claims (ownership disputes).

Simple Written Inquiry (SWI) vs. Certificate

Simple Written Inquiry (SWI): This is a quick and cheap way (about 4-5 BGN fee) to check the property online through the Agency's portal. It gives you current information on screen, but has no evidentiary value before a bank or court.

Encumbrance Certificate: An official document signed by a registration judge. Issued within 3 or 7 business days and is mandatory for banks when granting a loan.

2. The Notarial Act and VAT on Fees

Many buyers are surprised when they see the final bill at the notary. It's important to know:

VAT on notarial fees: If the notary is VAT-registered (most are), they charge 20% VAT on their service. This VAT is paid by the buyer and is added to the standard tariff fee.

Registration: The notary is required to submit the notarial act to the Registry Agency on the day of the transaction. Only after this registration do you become the official owner before third parties.

Close-up of a hand filling out a tax declaration form (Declaration under Art. 14), official Bulgarian government stamps, blurred background of a municipal office, professional photography, high resolution