You must file declaration for owned motor vehicle within two-month period when you acquire motor vehicle or in case of occurrence of circumstance, which is considered as ground for tax relieve or tax exemption (i.e. decision of medical commission for disability). It is not necessary to file declaration in case of theft or destruction of the vehicle. The declaration is filed by owners of motor vehicles, registered for operation on the road network of Republic of Bulgaria. If you have acquired a motor vehicle, which is not registered in the country, the two-month period starts when the vehicle is registered for operation. When the motor vehicle is acquired by inheritance, the declaration must be filed within six months after the opening of the inheritance.

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