Bulgaria’s affiliate licensing framework is now in full force, with relevant companies expected to exercise full compliance and pursue a licence.
Companies have been told to complete a declaration form, issued by the Gambling Office of the NRA.
The form requires a detailed description of the affiliate’s web pages, any mobile app offering services, all connected social media pages and related video and streaming platforms.
Approvals can be given for either a one-off affiliation activity, affiliate operations for under five years, or a five-year affiliate licence.
Changes to how affiliates operate in Bulgaria, which were previously not included in the Gambling Act, were adopted simultaneously with the approval of the 2026 National Budget.
Leading up to that, Deputy Finance Minister Luydmila Petkova said that the Ministry of Finance is considering a number of measures to amend the Gambling Act so that “40% of the gambling industry can be moved out of the grey sector into the taxable economy”, which also included affiliates.
Petkova further revealed that affiliates generate between BGN 450-500m (£219m) in commissions annually, which are not taxed.
New measures now include a two-pronged tax for affiliates, which consists of a €6,000 fixed annual component, and a 10% variable tax on performance-linked commission, which is calculated by measurable results such as registered accounts and deposits made, among others.
Under the new rules, the Ministry of Finance expects around €100m (£85.6m) in additional taxes for 2026, increasing to €150m in 2027.
Blocking orders will be issued for affiliates that operate without an active licence. The NRA can also order banks and other payment providers to block outgoing transactions to unlicensed affiliates.
The affiliates licensing framework has been active since 1 August 2026. Affiliates that were in active commercial partnerships on that date had a transition period until 15 August to submit their licence applications.
If a company is based abroad but wants to conduct affiliate business in Bulgaria, it has to provide an authorised representative with an active address in the country that has the right to enter contractual agreements on behalf of the affiliate and represent it before state authorities.
