Notarial fees

Property ownership related regulations

General provisions


Grounds and amount


Art. 85. (1) The notarial taxes shall be collected for:

1. notary activities;

2. other activities carried out by the notary.

(2) For carrying out one and the same notary activity by a notary and by a state body shall be collected an equal notarial tax.

(3) (amend. SG 123/97) The amount of the notarial fees shall be fixed by a tariff approved by the Council of Ministers upon a proposal by the Minister of Justice after co-ordination with the Notary Chamber.


Payment


Art. 86. The notarial taxes shall be paid to:

1. the notary, in whose official archives is registered the respective activity;

2. the municipal budget- for the notary activities, carried out by bodies of the local administration;

3. the state budget- for notary activities, carried out by other bodies, including in cases of substitution of a notary by a judge for the entries.


Liable persons


Art. 87. Notarial taxes shall be due by the person, whose request has been considered by a notary or by another body carrying out notary functions. Several liable persons shall be jointly liable.


Due notarial fees


Art. 88. (1) The notarial taxes shall be due for carrying out the requested activity, as well as for circumstantial check up- at the time of presenting the request.

(2) The notary shall have the right to require in advance a part of the due tax.


Collecting notarial fees


Art. 89. (1) For the collection of notarial taxes shall be issued an invoice in two or more equivalent copies, signed by the notary, one of which shall be presented to the liable person.

(2) The invoice shall contain the provisions, on whose grounds the taxes are due, the certified material interest or the spent time, for proportional tax, the sum of the due taxes and additional expenses, the amount of the received advance payment and the consequences for failure to pay.

(3) The regional court shall issue an executive list for the unpaid notarial taxes.

(4) (new, SG 18/03) For incorrectly determined material interest and collected fees the actually due fees shall be collected on the grounds of an account signed by the notary, prepared within 7 days from discovering the mistake.


Types of notarial fees


Common notarial fees


Art. 90. The common notarial taxes shall only be collected for activities, explicitly stipulated by the tariff, and they shall not depend on the certified material interest or the spent time.


Proportional notarial fees


Art. 91. The proportional notarial taxes shall be collected according to the certified material interest or the spent time and they shall be of a definite minimal amount.


Fees according to the certified by material interest


Art. 92. (1) The percentage of the proportional tax, according to the certified material interest shall be reduced by the increase of the interest, as the tax cannot exceed a definite maximal amount.

(2) For certain types of certificates the tariff can stipulate the tax under para 1 to be collected in a reduced or increased amount.


Fees for spent time


Art. 93. (1) Fees for spent time shall be due only to the notaries and shall be paid for:

1. verbal and written consultations;

2. mediation for clarification of the will of the parties;

3. check up, providing documents, papers, etc.

(2) Fees shall not be due for the verbal consultations given on occasion of other taxed activity.
Fees for issuance and check up of documents.

Art. 94. (1) Fees for issuance and check up of documents shall be due only to the notaries.

(2) For preparing a draft of a notary act or another document shall be collected the fee, stipulated for certification.

(3) For check up of ready draft of document, made without notarial certification, shall be collected half of the fee, stipulated for certification. If, within one month, notarial certification is made for the same document by the same notary only half of the fee shall be collected.


Additional notarial fee


Art. 95. (1) The additional notarial fee shall be due for activities, carried out at the request of the claimant, out of the notary office, not in office hours or on weekends and holidays.

(2) The tax under para 1 shall be due in the total amount of half of the fee for certification.
Section III.


Certified material interest


Transactions with real rights


Art. 96. (1) (suppl., SG 18/03) For transfer and certification of a right of ownership on chattel the certified material interest is:

1. the market price;

2. the market price of the more expensive chattel- in cases of exchange;

3. the market price of all shares- in cases of voluntary partition.

(2) In cases of establishing or transfer of other real rights the certified material interest is:

1. for right of construction- 90 percent of the market price of the place, respectively the part of it, on which the right is established or transferred;

2. in cases of establishing right of use- the market rental price, which could be considered for the entire period of use, and if such is not stipulated- for a period of 3 years.

(3) (revoked SG 117/97; new- SG 123/97) In case of difference between the assessment of para 2 and the certified material interest the notarial fee shall be collected for the higher of them.


Special cases


Art. 97. (1) The certified material interest is:

1. in transaction for vehicle- the value for which it has been insured;

2. in transactions for trade enterprise- the balance value of the long-standing assets of the enterprise for the last quarter;

3. in establishing trade company- the amount of the capital;

4. in selling inheritance- the market price of the real estates included in the inheritance;

5. in fulfilment of wills- the market price of the inherited property;

6. in management of property- the monthly income from the property;

7. in transactions, whose subject is a cash taking- the nominal value of the taking, and in transaction with periodical payments- the total sum of the payments for the entire period, and if such is not stipulated- for a period of 3 years.

(2) In cases of amendments and supplements of transactions and documents the certified material interest shall only be the one of the changes.

(3) In cases of transactions for payment the certified material interest shall be the contracted price if it is higher than the one stipulated by the order of this section.


Additional provisions


par. 1. "Notarial fee" in the context of this law is the remuneration paid to the notary for the provided services.

par. 2. (amend. SG 118/97) The market price shall be determined according to the price which could be obtained under the usual market relations, taking into consideration the nature of the subject and all factors influencing the price in cases of sale, respectively in cases of renting. The evaluation shall be determined by the order of art. 33 of the Law for the local taxes and fees.


Transitional provisions


para 3. (amend. SG 123/97, SG 24/98) Persons, found by this law, in fulfilment of notary functions in the regional courts, shall continue to fulfil them by the previous order, but not later than October 1, 1998.

para 4. (amend. SG 123/97) The Minister of Justice shall appoint the judges for the entries.

para 5. (1) The first general assembly of the Notary Chamber shall consist of the persons under para 3, who meet the requirements of Art. 8, item 1, 2, 4, 5, 6 and 7 and who have applied for notaries within the period and by the order of para 6.

(2) The Minister of Justice shall convene the general assembly within 3 months from the enactment of the law, with the following agenda:

1. adoption of the statutes of the Notary Chamber;

2. election of its bodies;

3. determining the amount of the insurance under Art. 30;

4. determining the amount of the obligatory initial and annual instalments;

5. adoption of the budget until the end of the current year.

(3) The general assembly can decide on the inclusion of other issues in the agenda.

(4) (new- SG 123/97) On the basis of the results of the first competition the entering in the register under art. 14I and the orders under para 6 shall be made by "Inspectorate" at the Ministry of Justice. After the conducting of the first general meeting of the Notarial Chamber and the election of its bodies by the notaries the register shall be presented to the Council of the notaries.

(5) (new- SG 123/97; amend. SG 24/98) The first general assembly of the Notarial chamber, after the conducting of the competitions of art. 12, shall be summoned by the Minister of Justice in one month term after the entering of not less than 2/3 of the persons, who have successfully passed the competition.

(6) (new- SG 123/97) The bodies of the Notarial Chamber, elected by te order of para 2, item 2, shall fulfil their functions till the conducting of the general assembly according to para 5.

para 6. (amend. SG 123/97, SG 24/98) The Minister of Justice shall repeal the issued orders for entering in the register of the Notarial Chamber of notaries, not classified at the competition of art. 12.

para 7. (amend. SG 123/97) (1) (prev. para 7- SG 24/98) At the conducting of the competition of art. 12, para 2 in the commission shall participate regional judge, determined by the chairman of the Supreme Court of Appeal, instead of representative of the Notarial Chamber.

(2) (new- SG 24/98) The first competition shall be organised and funded by the Ministry of Justice.

para 8. (amend. SG 123/97) Everywhere in the law the words "the Minister of Justice" and "the Ministry of Justice" shall be substituted respectively by "the Minister of Justice and Legal European Integration" and "the Ministry of Justice and Legal European Integration".

para 9. Pending notary proceedings, upon expiration of one year from the enactment of the law, shall be finished by the judges for the entries.

para 10. Until the promulgation of the tariff under Art. 85, para 3 the notary activities shall be taxed by the previous order.


Concluding provisions


para 11. The following amendments and supplements are introduced to the Law for the judiciary authority (prom., SG, No 59 of 1994, No 78 of 1994- Decision No 8 of the Constitutional Court of 1994, No 87 of 1994- Decision No 9 of the Constitutional Court of 1994, No 93 of 1995- Decision No 17 of the Constitutional Court of 1995; amend., No 64 of 1996, No 96 of 1996 - Decision No 19 of the Constitutional Court of 1996):

1. In Art. 35, para 1, item 3, after the word "bailiffs" a comma is added followed by "the judges for the entries".

2. In Art. 36, para 2 the words "the notaries" are replaced by "the judges for the entries and the notaries" and a second sentence is created: "Inspectors of the notaries can be other notaries with at least 10 years of practice as notary, appointed by the Notary Chamber."

3. In Art. 56, para 1, item 4 and Art. 60, item 2 the words "the notaries" are replaced by "the judges for the entries".

4. In Art. 63, para 1, item 5 the word "notaries" is replaced by "judge for the entries".

5. In Art. 109 the word "notary" is replaced by "judge for the entries".

6. In Art. 127, para 5, after the word "notary" a comma is added, followed by "judge for the entries or assistant notary".

7. Chapter Twelve is amended as follows:
"Chapter Twelve


JUDGES FOR THE ENTRIES


Art. 158. (1) There shall be judges for the entries in the regional courts.

(2) The judge for the entries shall carry out the notary activities on the entries, marking and their striking off, for giving information on the books of entries, as well as other activities stipulated by the law.

(3) In the regional courts, where there is no judge for the entries, his functions shall be carried out by the regional judge.

(4) The Minister of Justice can assign to a bailiff from the same court to carry out the functions of the judge for the entries.

Art. 159. The judge for the entries can carry out activities only in his region.

Art. 160. (1) The judge for the entries can become a person who meets the requirements of Art. 126.

(2) The judge for the entries shall be appointed by the Minister of Justice, at the proposal of the chairman of the respective regional court.

(3) In the offices for the entries, with more than one judge for the entries, the Minister of Justice shall appoint one of them as head by seniority.

Art. 161. The judge for the entries, in assuming office, shall take the oath under Art. 109, in compliance with the provision of Art. 110.

Art. 162. The provisions of Art. 152, 154, 156 and 157 shall also apply for the judges for the entries."
8. Art. 166 is amended as follows:

"Art. 166. Court candidate, who has served for six months, can be appointed to fulfil, for a period of up to one month, the functions of bailiff, and upon request of a notary- the occupation of assistant notary until the expiration of the term, stipulated by Art. 164, para 1. For appointment for over one month the written consent of the court candidate shall be required."

9. In Art. 185 the word "notary" is replaced by "judge for the entries".

10. In Art. 190, Art. 191, para 2 and Art. 195, para 2 everywhere the words "the notaries" are replaced by "the judges for the entries".

11. In Art. 198, item 1 the words "the notary offices" are replaced by "the offices for the entries".

para 12. The following amendments and supplements are introduced to the Civil Procedural Code:

1. In Art. 302, para 1 the words "the notary" is replaced by "the judge for the entries".

2. In Art. 315, para 1 the words "the notary" is replaced by "the judge for the entries".

3. In Art. 319, para 2 the words "the notary" is replaced by "the judge for the entries".

4. In Art. 343, para 2 the words "the notary" is replaced by "the judge for the entries".

5. In Art. 374, the word the words "the notary office" are replaced by "the office for the entries".

6. In Art. 392, para 2 the word the words "the notary office" are replaced by "the office for the entries".

7. The following amendments and supplements are introduced to Art. 465:

a) letter "d" is amended as follows:

"d) notary invitations, protests, certificates for appearance or non-appearance of persons before the notary for activities to be carried out before him;";

b) new letter "e" is created:

"e) receiving and returning documents and papers, submitted for keeping and";

c) the present letter "e" becomes letter "f".

8. In Art. 466, para 1 is amended as follows:

"466. The notarial acts for transfer of ownership or for expropriation of real rights on real estates and certifying a right of ownership on such real estates shall be carried out by the notary, in whose region is located the real estate. The entries, marking and striking off regarding real estates shall be carried out by the judge for the entries in whose region the real estate is located."

9. In Art. 467, the words "to the notary" are deleted.

10. In Art. 469, para 2, the word "transactions" is replaced by "notarial acts".

11. Art. 470 is amended as follows:

"470. Notarial activities regarding transactions, contradicting the law or the good manners, documents or other activities shall not be carried out."

12. In Art. 473, para 1 is amended as follows:

"473. The refusals by the notaries and the judges for the entries to carry out notary activity can be appealed before the regional court within 7 days from the refusal."

13. Art. 437a is revoked.

14. The following amendments and supplements are introduced to Art. 474:

a) para 1 and 2 are amended as follows:

"474. For carrying out a notary act shall be made a draft of the act in two or more equivalent copies. The form, the type and the size of the paper, on which shall be written or typed the draft, shall be determined by a form, established by the Minister of Justice.

All copies of the draft must be prepared clearly and illegibly, to be written in black or blue ink or to be typed.";

b) in para 5 the words "witnesses known to the notary" are replaced by "witnesses with established identity".

15. In Art. 480, letter "e" is amended as follows:

"e) the persons working in the notary office and the employees in the office for the entries."

16. Para 3 is created in Art. 485:

"If the private document is written in a foreign language and it is not subject to entry shall apply respectively Art. 478."

17. In Art. 488, para 1, the words "the notary office" are replaced by "the notary".

18. Art. 488a and 488b are created:

"488a. In certifying appearance or non-appearance of persons before the notary for activities before him shall be issued establishing minutes. In the same way shall be certified the consent or disconsent of the present persons for carrying out the respective activities. For issuance of establishing minutes, inasmuch as there are no special rules, the notary shall be guided by the provision of Art. 476. The establishing minutes shall be issued in two identical copies, which shall be signed by the petitioner and by the notary, upon which one of them shall be filed in a book, for this purpose, and the other one shall be presented to the petitioner, certified as a copy.

488b. In accepting for keeping by the notary documents and papers shall be issued acceptance minutes in two identical copies, which shall be signed by the petitioner and by the notary, upon which one of them shall be filed in a special register and the other one shall be presented to the petitioner, certified as a copy.

For returning the documents and papers presented for keeping shall be issued minutes, which shall be signed by the petitioner, respectively by his legatees or authorised person, upon which it shall be entered in the register."

para 13. In Art. 24, para 2 of the Law for the inheritance the fourth sentence is deleted: "For issuance of notarial will the notary shall be guided by the provisions of Art. 474, para 1 and 2 of the Civil Procedural Code."

para 14. The following amendments and supplements are introduced to the Law for the state taxes:

1. In Art. 2, para 3 and 4 are revoked.

2. In Art. 4, letter "c" is amended as follows:

3. In Art. 4a para 2 is revoked.

para 15. In para 4 of the additional provisions of the Law for the housing cooperations the words "as well as issuance and registration of notary acts for the housing cooperations and their members" are deleted.

para 16. In Art. 9, para 1, item 10 of the Law for the value added tax, after the words "the Law for the lawyers" is added "the Law for the notaries".

para 17. In Art. 13, para 5 of the Law for the income tax, after the words "of the sole entrepreneur" a comma is added, followed by "of the notary".

para 18. The following amendments and supplements are introduced to the Law for the ownership and tenure of agricultural lands:

1. In Art. 9, para 6 and Art. 9a, para 4 the words "the notary" are replaced by "the judge for the entries".

2. In Art. 23, the words "the notary office" are replaced by "the office for the entries".

3. In para 16, para 1 of the transitional and concluding provisions the words "state taxes" are replaced by "notarial taxes".

para 19. The following amendments are introduced to the Law for the state property:

1. In Art. 41, para 2 and Art. 48 the words "the notary" are replaced by "the judge for the entries".

2. In Art. 60, the words "the notary office" are replaced by "the office for the entries".

para 21. In Art. 31, para 4 and Art. 104, item 2 of the Law for the territorial and urban development the words "the notary" are replaced by "the judge for the entries".

para 22. In Art. 185, letter "b" of the Law for the obligations and contracts the words "the notaries'" are replaced by "the judges for the entries".

para 23. The following amendments are introduced to the Commercial Law:

1. In Art. 16, para 2 the words "the notary office" are replaced by "the office for the entries".

2. In Art. 73, para 5 the words "the notary office" and "the notary" are replaced respectively by "the office for the entries" and "the judge for the entries".

para 24. In Art. 14, para 1 of the Law for the unified cadastre of the People's Republic of Bulgaria, the words "the Notary offices" are replaced by "the offices for the entries" and after the words "one month" is added "from the day of their registration, respectively".

para 25. The following amendments are introduced to the Law for collection of the state takings:

1. In Art. 59, para 1, the words "the notary" are replaced by "the judge for the entries".

2. In Art. 60, the words "the notary office" are replaced by "the office for the entries".

para 26. In para 1 of the additional provisions of the Law for the lawyers after the word "notary" a comma is added, followed by "judge for the entries or assistant notary".

para 27. The fulfilment of the law is assigned to the Minister of Justice.

para 28. The law shall be enacted within one month from its promulgation in the State Gazette.

The law was adopted by the 37th National Assembly on November 21, 1996 and was affixed with the state seal.

Transitional and concluding provisions

(SG 18/03)
para 48. The bodies of the Notary Chamber shall carry out their activity until the next regular electing general assembly.

para 49. The found notaries on probation shall finish their probation and shall pass a theoretical and practical examination by the previous order, having the right, after 3 months of practice, to sit in for a theoretical and practical examination.

para 50. (1) Within 6 months from the enactment of the law the notaries shall be obliged to meet the requirements of art. 41, para 1, terminating the contractual relations with the assistant notaries by a 30-day advance notice.

(2) In the cases of para 1 the notary shall inform the Council of Notaries. Article 42, para 2 shall apply respectively for striking off the assistant notaries.

para 51. Within 6 months from the enactment of the law the notaries shall be obliged to bring their notary offices in compliance with the requirements of art. 13.



Regulations on entries

Approved with decree No 1486 of the Council of Ministers of December 13, 1951 Prom. SG. 101/18 Dec 1951, amend. SG. 30/15 Apr 1955, amend. SG. 82/27 Sep 1996, amend. SG. 86/30 Sep 1997, amend. SG. 14/18 Feb 2000, amend. SG. 5/16 Jan 2001, amend. SG. 16/20 Feb 2001, amend. SG. 69/6 Aug 2004, amend. SG. 67/16 Aug 2005