Few people claim the tax break for the cost of a tradesman's work when they repair their homes, the National Revenue Agency (NAP) says. For 2025, 886 people declared it, up from 751 for 2024.

The relief has been in place since 2021 and is worth up to €102.26. It covers only the tradesman's labour, not materials. Thousands of households in Bulgaria renovate their homes every year.

The owner or co-owner of a home can claim it if they have no unpaid debts to the state. The tradesman cannot be a relative of the owner. The owner needs an invoice for the repair work, or another document that has everything an invoice has, including a date and number.

People claim the relief in Annex 10 of the annual tax return. They do not attach the invoice or proof of payment, but keep them in case NAP asks to see them.

The main problem is that most tradesmen work in the grey economy and do not issue documents. "Quite often tradesmen don't give invoices, which means that, with no proof, you can't prove your right to this relief," accountant Magi Bogdanova told BNT.

She says a document from a company with a company ID number (EIK) or from a registered tradesman is fine. Building firms with an EIK issue invoices, as do self-employed tradesmen such as bricklayers and electricians. They are listed in the Commercial Register, get a number and issue their invoices under it.

Interest in the relief is also falling because the sum is small.

One shopper at a DIY store knows about the relief but has never used it. He can't, because friends do his repairs and he pays them, so there are no invoices. He last redid his bedroom 10 years ago and is now gathering materials for a new renovation he promised his wife.