The registration process of a sports club is important for any organization aiming to create a structure with activities for the development of sports and physical activity in Bulgaria. When creating a sports club, especially in regions such as Burgas and Varna, it is necessary to consider a number of steps and requirements. The first question that customers usually ask is related to the necessary “documents for registration of a sports club”. This information includes various legal documents that establish the legal status of the club as a non-profit legal entity and allow its registration in the relevant registers of the Registry Agency. It is also essential to comply with the requirements of the Law on Non-Profit Legal Entities and to present a detailed project for the creation of the sports club, defining its structure and governing bodies.
When registering a sports club with the Ministry of Youth and Sports, an important element is the process of legalizing the club's activities before the relevant institutions, which is necessary to ensure access to public funds and subsidies for sports events and development of the sports base. Private clubs that also wish to offer sports services and events should register and comply with specific legal and tax requirements. This is where the question of registering a sports club as a private club and what tax obligations arise from this often arises.
To ensure successful registration and proper management of the sports club, “Elan Consulting” can be a reliable partner in the process. The company offers accounting services of sports clubs and federationsassisting with expertise in all aspects of management and accountability. In this article we will examine in detail the necessary documents and requirements for the creation and registration of a sports club, including tax and legal aspects, so as to cover all the issues that Elan Consulting clients often face in the registration process.
According to the Law on Physical Education and Sports (ZFVS), a sports club is a legal entity whose purpose is the development and promotion of sports and physical activity through the organization of various sports activities and services. Sports clubs in Bulgaria can be established as non-profit associations or as capital commercial companies that aim to provide opportunities for sport at both individual and group levels (Article 12 (1) of the TFEU).
Sports clubs are basically divided into two types depending on the scope of their activities:
According to the law, the sports club, as a rule, must meet the following requirements:
Sports clubs have the right to be members of licensed sports federations, which allows them to participate in national and international sports competitions organized by these federations. To become members of a sports federation, clubs must meet the following additional requirements:
To apply for membership in a sports federation, the sports club submits a statement certifying its compliance with the requirements of the law, as well as a list of coaching staff with evidence of their qualifications. In addition, the club must submit a list of sports facilities that it owns, uses or manages on a contractual basis (Art. 15, para. 2).
In addition to developing sports activities, sports clubs in Bulgaria have the right to offer sports services to citizens, organize training and competition activities and hold sporting events with the approval of the relevant sports federation. Sports clubs can also apply for funding and support with public funds, as well as hold rights for advertising and media coverage of sports competitions they organize (Art. 17, para. 1 of the PFA). In the event that a sports club is not a member of a licensed federation and is not entered in the register of the Ministry of Youth and Sports, it does not have the right to carry out some of the main activities of organizing competitions and participating in them (Art. 17, para. 2 of the ZFVS).
In view of the diverse requirements and regulations, sports clubs in Bulgaria are well-structured organizations that must comply with numerous regulatory requirements. The law clearly defines their legal capacity, rights and obligations in order to ensure the development of sport at local and national level.
The Sports Federation in Bulgaria, according to the Law on Physical Education and Sports (FPE), is a non-profit association that carries out socially useful activities in the field of sport. The main objective of sports federations is to organize and coordinate the development of a specific sport or group of similar sports, and for this activity they must have a sports license (Art. 18, para. 1 of the PFA). The license is issued by the Ministry of Youth and Sports, and is a mandatory condition for the federation to be entered in the register of non-profit legal entities. The sports license is unlimited, being granted only to one sports federation for a particular sport or group of sports, in order to avoid competition and ensure effective management of sports activities (art. 19).
The types of sports federations recognized by law are:
Members of sports federations can only be sports clubs that have met all legal requirements for their activities and have a valid registration. Membership in a sports federation is important for sports clubs, as it allows them to participate in competitions and tournaments organized by the federation, as well as the opportunity to participate in international sporting events through the representation of the federation before international sports organizations (art. 18, para. 3). Sports federations also represent their members before state bodies, protecting their interests and supporting the development of the respective sport at the national level.
To obtain a sports license, the sports federation must meet strict criteria, among which are:
Membership of a sports club in a sports federation becomes possible when the club meets the requirements of Article 15 of the CFSP, which include criteria for the qualification of the coaching staff, the existence of contracts with coaches, and the structural and organizational stability of the club. Membership in the federation allows the sports club to participate in events of the state sports calendar and to take advantage of the right of the federation to provide public funding for sports activities.
Sports federations play a central role in the management and development of sport in Bulgaria. They draw up rules for holding competitions and determine the conditions for card equipment and participation of athletes in different categories. The federations are also tasked with complying with anti-doping rules, ensuring disciplinary control, as well as maintaining standards for training and certification of judges and technical staff (Art. 27, para. 1 and para. 2).
Therefore, sports federations not only unite sports clubs, but also provide administrative and methodological support for the development of sports, exercise control functions and help the integration of Bulgarian sport into international organizations and competitions. This makes them a major factor in the success and promotion of the sport at national and international level.
For the registration of a sports club, the required documents vary depending on the legal form of the organization — whether the club is registered as a non-profit legal entity (ULNC) or as a capital company.
If the club does not plan to become a member of a sports federation, it should only register with the Commercial Register and the Register of Non-Profit Legal Entities (TRRULNC) and must submit the relevant documents according to the chosen legal form:
In the event that the sports club intends to become a member of a licensed sports federation, after registering with TRRULNC, it must submit additional documents to the relevant federation. To meet the requirements of the federation and the Law on Physical Education and Sports, the sports club submits a declaration of compliance with legal requirements, including a commitment to comply with the regulated requirements for the organizational and personnel structure. Contracts with qualified coaches meeting standards of professional competence and qualification, and documents proving access to sports facilities — through deeds of ownership or lease and use contracts are required. The club must also present a budget that is current and approved for the relevant year, which serves to provide the necessary financial resources for sports activities. Thus, the list of documents includes:
These additional documents are necessary to ensure that the club meets all the standards established by the federation and the law, and that it has the necessary resources to participate in sports competitions at the national and international level.
The Ministry of Youth and Sports maintains several key registers related to the activities of sports organizations in Bulgaria, as regulated in Art. 9, para. 1 of the Physical Education and Sports Act. These registers include:
The registers are maintained in an open machine-readable format and their data are available on the website of the Ministry of Youth and Sports. The aim is to ensure transparency and easy access for other administrative authorities and citizens to this information. According to Article 9, paragraph 4 of the Law, administrative authorities are not entitled to require from applicants for administrative services certificates of the circumstances entered in these registers, which facilitates administrative service.
A sports club is obliged to enter the register of the Ministry of Youth and Sports when it becomes a member of a licensed sports federation. Este é regulado em Articulo 16, para. 1 de la ZFCS, que se especificada que a la entrada se a la base de una decisione en la admissione del club como membro de una federación de deportes. A registration is required for a sports club to carry out certain activities related to competition and training activities that require the approval of a sports federation. Thus, if the club is not registered as a member of a federation, it cannot organize competitions, participate in competitive events or apply for public funding for its activities.
A sports club's entry in the register of the Ministry of Youth and Sports is requested by a licensed sports federation when the club becomes its member. According to Art. 16, para. 1 of the Law on Physical Education and Sports, a decision to admit a sports club to the sports federation is made according to the established rules and statutes of the federation and serves as the basis for submitting the application for registration. A Fédération a 30 jours de l'accepció de la club à submitter une application pour l'entrée en la registro de la Ministère, a notifier le club de l'entrée. If the federation does not fulfill its obligation within this period, the sports club itself has the right to submit an application for registration, providing the relevant documents for its membership.
Een registrering procedure biedt dat toepassingen voor de registratie of een sportclub wordt ook uitgegeven met elektronische gegevens met de procedure van de Elektronische Document en Electronic Certificate Services Act en de Elektronische Gobiettelse. This facilitates the process by allowing a quick and convenient way to submit the documents. L'applicazione contiene informazioni sulla club, come evidenza di un membro della federazione sportiva, che consente l'entrata nel registrare in corrispondere in corrispondere con le requisiti della legale.
After submitting the application and the necessary documents, the Ministry of Youth and Sports enters the sports club in the register as an official member of the respective federation, which gives it the right to participate in competitive events, organize sports events and apply for funding under sports development programs.
With experience and expertise in registering sports clubs and serving their specific needs, Elan Consulting offers comprehensive assistance, covering all stages from the establishment to the current accounting management of the club. Ne tenê karûbarên wan di pêşkêşkirina belgeyên pêwîst û lihevhatina bi hewcedariyên qanûnî de misoger dikin, lê di heman demê de şîreta li ser plansaziya bacê û qanûnî ya klûbê jî tê de hene, da ku çavkaniyan xweşbîn bibin û rîskan kêm dibin.
The company understands the peculiarities of sports as a socially significant activity and has experts who are up to date with the latest changes in legislation, including the Law on Physical Education and Sports. This competence allows Elan Consulting to offer customized solutions for each club, taking into account its specific needs and goals, both in the registration process and in the organization of accounting. Hesabkirina klûbên werzîşê hewceyê cûdahiyek baldar a dahat û lêçûnên têkildarî werzîşê û çalakiyên karsaziya zêde ye, û her weha rêveberiya hesabê dema fînansekirina bi fonên gelemperî Elan Consulting can take on these tasks, ensuring full compliance with accounting and tax requirements, thus freeing club managers to focus on sports and organizational activities.
In a dynamic environment such as that of sports, trust in “Elan Consulting” provides clients with the convenience and security of having a reliable partner both in Burgas and Varna, as well as throughout Bulgaria. With their services, sports clubs can confidently expand their activities, plan their future successes and take advantage of all opportunities for development and financing, knowing that their financial and legal obligations are in good hands.