According to Bulgarian law, anyone who carries out any commercial activity, be it online sales, production or other commercial activity, is obliged to declare this by establishing a legal entity.
The sale of goods or services on the Internet through platforms such as Facebook or Instagram is especially common. In cases such as these, frequent sales of goods and services are made without a company through which to declare and pay taxes.
As is often the case in the Internet space, nothing is anonymous and a trace remains.
In cases like these, sooner or later NRA comes and wants to pay large amounts for taxes and social and health security, or if you have exceeded a certain threshold, even to register for VAT.