In Bulgaria, a fitness hall is a public-use site under the Health Act. You register a business (usually an ЕООД), notify the Regional Health Inspectorate (РЗИ) by the day you open and register your working hours with the municipality. There is no gym licence. Gym use has been taxed at the standard 20% VAT since July 2024, and since January 2026 all prices and invoices are in euro. Sparekey costs €990 for setup and €19 a month for Operations.
Business form
The Registry Agency recommends an ЕООД (one owner) or ООД for small businesses. A sole trader (ЕТ) should check the municipal patent tax: fitness centres and sports halls are a patent activity, taxed per m² and per machine. Ask your accountant whether it applies to an unstaffed hall rented by the hour.
РЗИ and the municipality
| Step | When |
|---|---|
| Notify the РЗИ (form 1552-1, also via egov.bg) | by the day you open |
| On-site inspection: ventilation, lighting, cleaning, disinfection | within a month |
| Entry in the public register | 14 days after the inspection |
All steps are free, but allow up to six weeks. The РЗИ checks hygiene, so plan a cleaning schedule. Sparekey blocks cleaning time in the calendar so nobody can book it. See slot length and buffer time.
Register your working hours with the municipality. A gym in a residential building that opens late may need a noise report and the neighbours’ consent. For a 24/7 gym, ask before you sign the lease.
VAT
The reduced 9% rate for sports facilities ended in mid-2024, so gym access is at 20%. Registration is mandatory once turnover exceeds €51,130, within seven days.
Payments and the fiscal receipt question
In Bulgaria we set up Stripe with cards, Apple Pay and Google Pay, with payouts in euro. The account is in your name, and setup is included.
Sales from a commercial site are recorded with a fiscal receipt. Bank transfers are exempt. Online shops can record remote card payments with a special document and a monthly report to the НАП, but only for services delivered somewhere other than your premises. A gym slot is used at your premises, so it is not certain that route applies. Settle it with your accountant or the НАП before launch.
Sparekey issues an invoice in euro for every paid booking and exports a CSV file for your accountant. Bulgaria has no mandatory e-invoicing between businesses.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper option on the existing lock, but it cannot be secured as well against customers tampering with it. Both cost the same in Sparekey. Each booking gets a time-limited PIN by SMS right after booking, and the stored backup code covers internet outages. See 2N keypad and maglock.
Cameras, insurance and house rules
Base cameras on legitimate interest, put a sign before the field of view, keep recordings briefly and never film changing rooms or toilets. The authority is the КЗЛД. See cameras in an unstaffed gym. Liability insurance is not required, but it is strongly recommended. Customers accept the house rules when booking. See insurance and liability.
What Sparekey costs in Bulgaria
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting and maintenance) | €19 / month |
| Door-code SMS | based on volume |
No VAT is added, because Sparekey is not VAT-registered. You pay in euro by bank transfer. See pricing.
FAQ
Do I need to register my gym with the РЗИ?
Yes. A fitness hall is a public-use site. Notify the РЗИ by the day you open. The inspection and register entry follow.
Is gym use still at 9% VAT in Bulgaria?
No. Since 1 July 2024, the use of sports facilities is at the standard 20%.