Airbnb and Booking in Burgas: Registration, Taxation, and Legal Steps in 2026

Short-term letting of an apartment through Airbnb, Booking, or another online platform can be a good source of income, especially in a city such as Burgas and along the Black Sea coast. In 2026, however, this type of activity should not be viewed as “simply publishing a listing”. There are registration, tax, and contractual issues that should be checked in advance.

The short answer is: if you let property on a short-term basis through Airbnb or Booking, you should check whether the property is subject to registration or categorisation, whether data must be submitted through ESTI, what tourist tax is payable, how the income is to be declared, and whether an obligation arises for VAT registration, including under Article 97a where foreign platforms are used.

If you plan to carry on the activity through a company or to manage several properties, a consultation in the field of commercial and corporate law may be useful. If you require a broader legal assessment, you may also review the page Legal Services in Burgas.

When is short-term letting a tourist service rather than ordinary letting?

Not every letting arrangement is the same. If you let an apartment on a long-term basis to a tenant, this will usually be regarded as a tenancy relationship. However, if you let for short periods to tourists through online platforms, with frequent turnover of guests and for overnight stays, the arrangement may fall within a regime closer to a tourist service.

This matters because short-term letting may require registration of the property, submission of information regarding overnight stays, the charging of tourist tax, and compliance with additional administrative rules.

The practical question is not only “can I let the apartment?”, but also “under what regime should I do so in order to remain compliant before the municipality, the National Revenue Agency, and the other supervisory authorities?”.

Individual or company — which option is more suitable?

Many owners begin as private individuals, especially where they let a single apartment. That is not always the most suitable model, however, where the activity is regular, where there are several properties, where professional management is used, or where substantial expenditure is incurred on advertising, refurbishment, cleaning, and servicing.

A company may be appropriate where the letting is being developed as a business, where there are several properties, where the owner works with partners, or where the property forms part of a broader investment strategy.

If you are considering incorporating a company for property management or tourist activity, you may review the page Company Registration in Burgas.

Does the property need to be registered?

For short-term letting, it is important to check whether the particular property is subject to registration or categorisation as accommodation premises. This depends on the way in which the service is provided, the type of property, and the applicable rules under the Tourism Act and the local procedures.

For Burgas, it is also important to follow the municipality’s practice regarding categorisation and administrative services for accommodation premises. If the property is not duly registered, the owner may face difficulties in inspections, data submissions, or tax treatment.

Before you begin accepting guests, it is advisable to check whether the property may be used for short-term accommodation and what documents are required for that purpose.

What is ESTI and why is it important?

ESTI is the Unified Tourist Information System. It is relevant for accommodation establishments and for the submission of data relating to tourists and overnight stays.

If your property falls within a regime requiring data to be submitted through ESTI, this is not a mere formality. Failure to submit data, or incorrect submission of data, may lead to problems during inspections and to inconsistencies between the actual activity and the declared circumstances.

For that reason, even before publishing a listing on Airbnb or Booking, you should check the regime applicable to the specific property and whether registration is required for the submission of information.

Tourist tax — when is it payable?

Where overnight stays are provided, an obligation to pay tourist tax may arise. This is a local tax and is administered by the relevant municipality. For properties in Burgas, it is important to check the procedure, the amount, and the method of declaration under the applicable local rules.

A problem arises where the owner receives income through a platform but has not clarified whether tourist tax is due and how the number of overnight stays is to be reported. This may lead to an accumulation of liabilities and to risk in the event of a subsequent inspection.

Taxation of income from Airbnb and Booking

Income from short-term letting must be declared and taxed according to the specific circumstances. The applicable regime may differ depending on whether you let as a private individual, as a sole trader, or through a company.

It is important to distinguish between ordinary rental income and activity which, by its nature, resembles a commercial or tourist service. This affects not only the tax treatment, but also what documents, registrations, and accounting arrangements are required.

Where the activity is more extensive, it is prudent to obtain a joint assessment from an accountant and a solicitor in order to avoid inconsistencies between the legal form, the tax regime, and the actual way in which the activity is carried on.

VAT and Article 97a — why do the platforms matter?

One of the issues most frequently overlooked is VAT. Where foreign online platforms are used, an obligation may arise for special registration under Article 97a of the VAT Act where you receive services from a platform established outside Bulgaria and the tax is chargeable by the recipient.

This does not automatically mean that every person must begin charging VAT on overnight stays under the general regime, but it does mean that you should check whether there is an obligation to register and to submit the relevant returns. Failure to do so may lead to sanctions.

For that reason, it is not sufficient simply to rely on the settings in Airbnb or Booking. The platform may facilitate bookings, but it does not replace the tax and legal assessment of your activity.

Agreements with a property manager or cleaning company

Many owners do not manage the property themselves. They assign guest reception, cleaning, communication, and maintenance to a third person or a company. This may be convenient, but it should be regulated in writing.

There should be clarity as to who receives payments, who bears responsibility in the event of damage, who communicates with guests, who submits data, who issues documents, and how expenses are regulated. Oral arrangements often work only for so long as no problem arises.

If the relationship with a property manager, partner, or subcontractor becomes complicated, a legal assessment may be required from the perspective of contract and commercial law. In such cases, consultation through the page Commercial and Corporate Law is appropriate.

Terms and conditions for guests — why are they necessary?

Where you let property on a short-term basis, it is advisable to have clear rules for guests. These may include terms relating to check-in, a damage deposit, smoking, pets, noise, the number of guests, check-out, damage, lost keys, and use of the common areas.

These rules should comply both with the platform and with Bulgarian law, as well as with the internal rules of the building or complex. If the property is located in a gated complex, it should also be checked whether letting is permitted under the maintenance agreement or the internal rules.

What are the most common mistakes with Airbnb and Booking?

The most common mistake is for the owner to begin accepting guests without having checked the registration, the tax regime, and the obligations towards the municipality. Another common mistake is to assume that, because the platform deducts commission or issues documents, everything else is automatically taken care of.

Problems also arise where it is unclear who is responsible in the event of damage, where there are no written guest rules, where income is not declared, where tourist tax is not accounted for, or where a possible VAT registration is overlooked.

What should you check before the first booking?

Before publishing the property, check whether you are entitled to let it on a short-term basis, whether the property is subject to registration or categorisation, what data you must submit, how you will declare the income, whether tourist tax is due, and whether a VAT obligation arises.

It is also advisable to regulate in writing the relationship with any person who will manage the property, to prepare guest rules, and to check whether the building or the complex imposes restrictions on short-term letting.

When is it advisable to consult a solicitor?

Legal advice is recommended if you let more than one property, if you manage properties belonging to others, if you operate through a company, if the property is in a gated complex, if there is a dispute with neighbours, if there is an inspection by the municipality or the National Revenue Agency, or if you are unsure whether VAT registration is required.

If the property has been acquired for investment purposes, or if you are considering purchasing property for short-term letting, a prior legal review in a property transaction in Burgas and along the Black Sea coast may also be useful.

For a specific matter, you may contact the firm through the page Contacts or review further information about the legal services in Burgas provided.

Conclusion: Airbnb and Booking may be a good channel for generating income from property in Burgas or along the Black Sea coast, but only if the activity is properly prepared. Before the first booking, check the registration, ESTI, tourist tax, VAT, agreements with partners, and the rules for guests. In this way, you reduce the risk of sanctions, disputes, and unpleasant surprises.