For us, each Client is unique and we, Document Express, approach each one individually. Our long-term experience will help you obtain your A1 Certificate.
Do not hesitate to contact us at e-mail address firstname.lastname@example.org or phone number 0885 966 699.
What is А1 Certificate?
If you were insured in Bulgaria before you were sent to work in one or several different EU member states at the same time, Certificate A1 will help you avoid double taxation. You will continue to be insured in Bulgaria (for which you will pay less insurance money) and you will pay the tax in the other EU member state where you were sent to work. At the end of the tax year, when you file your annual tax declaration, you will be able to receive a refund of a percentage of your tax contribution.
A Bulgarian citizen who is sent by an employer to work abroad will remain insured on the territory of the Republic of Bulgaria, that is, subject to the Bulgarian social security legislation.
Obtaining A1 Certificate has its requirements that must be met by both the employee and the employer who sends them to work abroad.
The main requirements are as follows:
The first and most important condition for you to be entitled to receive A1 Certificate is that the Bulgarian company has concluded a contract with a foreign EU company for provision of a service on the territory of the foreign country for a fixed term and at a specific address.
There should be a direct relation between the employee and employer. This means that they have concluded a Labor Contract.
Bulgarian employer should normally carry out its activity on the territory of the Republic of Bulgaria, where its registered office and address of business is. For this purpose the Bulgarian company should not be newly established, and it is a mandatory condition to have an activity of not less than 4 months. It is necessary to submit a copy of at least one contract concluded with another Bulgarian company for the performance of a service or any kind of activity in Bulgaria, as well as copies of invoices for the performed activity on the territory of the Republic of Bulgaria. The purpose is to prove that the Bulgarian company is up-to-date and active in Bulgaria. The minimum required turnover on the territory of the Republic of Bulgaria is 25% of the total turnover of the company. That is, if a Bulgarian company sends its employees to work abroad, it must have at least 25% turnover in Bulgaria and no more than 75% turnover abroad from the date of registration, if it was established within 4 months to 1 year before that. Provided that the company has a history of one or more years of activity, this percentage is valid for the entire one-year period from the date of sending its workers abroad until one year back in time.
The number of employees (excluding administrative staff) remaining in Bulgaria should not be less than 25% of the total company staff. This means that if the company has 100 employees, at least 25 must work in Bulgaria, and the remaining 75 employees may be sent abroad.
The term of A1 Certificate may not exceed 24 months, after which the worker must return to work in Bulgaria for at least 2 months and may again be sent to work abroad for a period of 24 months.
Subject to the abovementioned main criteria and conditions, any employer who needs to obtain A1 Certificates for its workers that are commissioned to work abroad may contact us to clarify the specific case.
A1 Certificate is not a document authorizing you to work in a member state of the European Union. In an EU member state, you may work without A1 Certificate, but its benefits are that it saves the Bulgarian employer money, which (if it does not have one) is obliged to pay a large amount for insurance for his employees sent to work abroad, instead of a lot smaller amount in Bulgaria. Another peculiarity is that, more and more often, the foreign еmployer that accepts the Bulgarian workers send from Bulgaria, does not allow the Bulgarian workers to enter the site/workplace unless they present an up-to-date A1 Certificate or a Request for its issuance.
A1 Certificate may be also issued to a self-insured person or company manager/owner.
A1 Certificate is also issued for international drivers who cross the territory borders of two or more countries.