A lower price in a Bulgarian notarial deed: the buyer keeps the risk

If the real price exceeds the amount stated in the Bulgarian notarial deed, a central term of the bargain sits outside the official instrument. This is not a harmless fee saving. It creates evidential risk in a dispute or rescission and may reduce the documented acquisition cost used for a later taxable sale.

In an onerous real-estate transaction, the parties declare in the deed that the stated amount is the payment actually agreed. Notaries and Notarial Activity Act, Article 25(9), Bulgarian text Knowingly recording another amount directly conflicts with that declaration.

Sources were checked on 21 August 2026. The outcome of a dispute depends on its facts and evidence. This guide does not predict litigation and is not a substitute for Bulgarian legal and tax advice.

“At tax valuation” is not a lawful discount

Local acquisition tax is calculated on the agreed price or, where higher, the tax valuation. Ministry of Finance guidance The tax valuation is a floor for that comparison, not permission to conceal the real bargain.

Compare any short-term fee difference with the undocumented balance. Leaving a substantial payment outside the deed and clear banking reference in return for a modest cost reduction is a poor risk exchange.

Evidence becomes harder when it matters most

A court assesses admissible evidence, but Article 164 of the Civil Procedure Code restricts witness evidence for transactions requiring a written instrument, contradiction of an official document and specified written agreements. Civil Procedure Code, Article 164, Bulgarian text

It is inaccurate to say that a buyer can always recover only the deed amount. The claim, payment records, correspondence and facts determine the result. The risk is that the parties have deliberately created a conflict between the official instrument and the real bargain, which then has to be proved.

Cash or a vague bank-transfer reference adds uncertainty. A transparent banking trail and a deed reflecting the actual price protect both parties.

A later taxable gain may use the lower documented cost

For a future taxable sale, the Bulgarian Personal Income Tax Act uses the documented acquisition price in calculating taxable income. ZDDFL 2026, Article 33(6), Bulgarian text If you paid more without documenting it as acquisition cost, the difference may work against you.

Not every future sale is taxable, and exemptions depend on the facts then. The narrower point remains: an undocumented balance is not a reliable tax basis.

A separate furniture price is not a universal solution

Movable items that genuinely exist and are sold may have a separate basis and price. They must belong to the seller, be described and be reasonably valued. Invented “furniture” must not disguise part of the real-estate consideration.

If movables are genuinely sold separately, have a Bulgarian lawyer and tax adviser review the documents and payment. A label cannot change the economic reality.

How to respond

Require the full actual price and every payment to be recorded consistently in the preliminary contract, deed and bank orders. Ask your own lawyer to review the structure before the deposit and the notary to confirm the documents and payment method.

If the seller makes understatement a condition, treat that as information about transaction risk. Urgency should not turn your money into an unofficial promise.

Verified primary sources

• Ministry of Justice: Notaries and Notarial Activity Act, Bulgarian
• Ministry of Finance: acquisition tax guidance, Bulgarian
• Ministry of Justice: Civil Procedure Code, Bulgarian
• NRA: Personal Income Tax Act 2026, Bulgarian

For legitimate transaction costs, use the separate mortgage and purchase-cost guide.

Contact TV Property for transparent pricing and a documented payment schedule.