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Declaration form OKd-5 — starting self-insured activity

How a self-insured person (an EOOD/OOD owner, freelancer, or farmer) notifies the NRA of starting activity — deadline, insurable income, and type of cover.

Updated · Reviewed by Hristo Ivanov, chief accountant

What it contains and when it's due

When starting, interrupting, resuming, or ending activity as a self-insured person (an owner or partner in an EOOD/OOD, a freelance professional, or a farmer), a declaration on form OKd-5 must be filed with the competent territorial directorate of the National Revenue Agency (NRA), within 7 days of the triggering event — usually the date of entry in the BULSTAT register or the Commercial Register.

FieldWhat it contains
Personal detailsfull name, personal ID number, permanent address
Type of self-insuranceowner/partner in an EOOD/OOD, freelance professional, farmer, etc.
Circumstancestarting / interrupting / resuming / ending activity + date
Chosen insurable incomea monthly amount within that year's minimum and maximum thresholds (€620.20–€2,300.00 from 1 August 2026)
Type of cover27.8% (without general sickness and maternity) or 31.3% (with cover)
Signature and datehandwritten, or a qualified electronic signature for electronic filing

Example — completed declaration (outline)

The form actually filed with the NRA is in Bulgarian. This outline explains each field in English so a non-Bulgarian-speaking founder understands what is being submitted; we complete and file the Bulgarian-language form on your behalf.

DECLARATION form OKd-5

for registering a self-insured person

Person

Hristo Ivanov
Personal ID No.: [personal ID number]
[City], [address]

Basis

Owner and manager of "[Company name]" EOOD
UIC (EIK): [EIK number]

Circumstancestarting activity from 1 September 2026
Chosen insurable income€700.00 / month
Type of cover31.3% — with general sickness and maternity

Date: [date]    Signature: ____________________

How and where to file it

The declaration is filed with the territorial directorate of the NRA for the person's permanent address — electronically with a qualified electronic signature through the NRA portal, through a licensed postal operator with proof of delivery, or in person at an NRA office. Missing the 7-day deadline doesn't remove the obligation to file, but it forfeits the choice of cover type for that year — the person is insured only under the Pensions fund until they file a new declaration within the legal deadline for the following year.

Frequently asked questions

What is the deadline for filing declaration OKd-5?

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Within 7 days of starting, interrupting, resuming, or ending the activity, usually counted from the date of entry in the BULSTAT register or the Commercial Register.

What happens if the declaration is filed after the deadline?

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If OKd-5 for starting activity is filed after the 7-day deadline expires, the NRA treats the person as insured only for disability due to general sickness, old age, and death (the Pensions fund), without cover for general sickness and maternity for that year.

Where is declaration OKd-5 filed?

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Electronically with a qualified electronic signature through the NRA portal, through a licensed postal operator, or in person at the competent territorial directorate of the NRA for the self-insured person's permanent address.

What does OKd-5 declare?

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The type of activity, its start date, the chosen monthly insurable income within that year's minimum and maximum thresholds, and whether the person opts for cover including general sickness and maternity (31.3%) or without it (27.8%).

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Sources

Social Insurance Code; Ordinance on the Public Insurance of Self-Insured Persons, Bulgarian Nationals Working Abroad, and Seafarers (НООСЛБГРЧМЛ). Verified 4 September 2026.

Important

The insurable income thresholds for 2026 differ between the period up to 31 July and from 1 August — check the current thresholds before choosing an amount.

Related pages

All templates Freelancer registration VAT registration Accounting services