Bulgaria – Self-Employment

How does self-employment work for expats in Bulgaria?

Bulgaria’s position as an EU member state, its inclusion in the Schengen Zone, and its recently enacted digital nomad legislation have combined to make it one of the most versatile and cost-effective places for expats, company founders, and remote professionals to base themselves. Whether you can work independently — and which route is open to you — depends substantially on your nationality and the residence status you hold.

EU citizens enjoy unrestricted rights to work in Bulgaria. No work permit is required, and they may register businesses under the EU freedom of establishment, enabling them to operate as employees, self-employed individuals, or business owners without seeking additional authorisation. This mirrors how EU freedom of movement functions across other member states.

Non-EU citizens must first secure a Type D long-stay visa before applying for long-term residence in Bulgaria, and in most cases they also require a work permit or a specific residence basis before undertaking any form of employment or economic activity. If you are a non-EU national, the Type D visa is obtained through the Bulgarian embassy in your country of residence; once you arrive and commence activity, you must also approach the Migration Directorate to apply for a residence permit.

Bulgarian law recognises two key categories relevant to freelancers and the self-employed. The first is a civil contract (граждански договор) — an agreement for services between an individual and a Bulgarian company, suited to occasional or one-off work. The second is formal registration as a Self-Employed Individual (самоосигуряващо се лице — SOL), which is required for those providing services on a regular basis. The SOL category is the cornerstone of formal self-employment in Bulgaria and is broadly equivalent to a sole trader or self-employed sole proprietor status in other jurisdictions.

All freelancers in Bulgaria are required to hold a self-employment permit, obtainable through the central office of the Employment Agency. This permit remains valid for one year and must be renewed periodically to allow continued trading; its purpose is to enable the government to assess the activity’s economic contribution.

It is important to appreciate that residency status, tax residency, and self-employment registration are three legally distinct concepts in Bulgaria. Securing the right to reside does not automatically fulfil tax registration requirements, and the reverse is equally true. Always confirm your specific obligations with a qualified local adviser before you begin any commercial activity.

What are the different self-employment and business structures available in Bulgaria?

The two most widely used forms of self-employment in Bulgaria are the sole trader (ET) and the freelancer (SOL). Beyond these, incorporation as a limited liability company is also available. Each option carries markedly different levels of personal liability, tax treatment, and administrative obligation.

Freelancer / Self-Employed Individual (SOL): Registering as a freelancer is the simpler and faster route, well suited to solo operators with limited business expenses. Freelancers in Bulgaria are subject to a flat 10% income tax, and the ongoing administrative demands are relatively modest — principally maintaining income and expense records and submitting an annual return.

Sole Trader (ET — Едноличен търговец): A sole trader is an individual who is the sole owner of a business, entitled to retain all profits after tax but equally responsible for all losses; they are obliged to pay social security contributions, health insurance, and a 15% income tax. Critically, the ET structure carries unlimited personal liability — your private assets are exposed to business debts. Many foreigners initially consider this structure, but because of the unlimited liability it entails, a single-owner limited liability company (EOOD) is frequently preferred once freelance activity becomes organised or grows in scale.

Single-Member LLC (EOOD) and Multi-Member LLC (OOD): The limited liability company is the most frequently used structure among foreign entrepreneurs in Bulgaria. Under Bulgarian law, it is designated an OOD when there are two or more owners, and an EOOD when there is just one. Both variants provide limited liability protection combined with a relatively uncomplicated formation procedure. This is conceptually similar to a private limited company (Ltd) in many countries, or a SARL in France.

Partners in an OOD — or the sole owner of an EOOD — are not directly liable to creditors for the company’s debts. In the event of insolvency, partners stand to lose only their ownership share in the company; their exposure is capped at their original contribution.

Variable Capital Company (DPC): Since 2023, Bulgaria’s Commercial Act has permitted the creation of a Variable Capital Company (DPC), which is a variant of the LLC. The DPC dispenses with any fixed minimum capital requirement, allows partners to join or leave without amending the articles of association, and facilitates easier adjustments to the company’s ownership structure. This can be particularly attractive for start-ups that anticipate frequent changes in shareholding or investor composition.

Joint-Stock Company (AD/EAD): Larger enterprises may adopt a joint-stock company structure. The minimum capital requirement rises to BGN 50,000 (approximately €25,000), a minimum three-member board is required, and the structure permits unrestricted share transfers — useful for attracting investment or planning a future IPO. For the majority of small businesses, however, this level of complexity is unnecessary.

Company incorporation is generally more suitable where income levels are higher, business growth is anticipated, employees are to be hired, or where limiting personal liability is a priority — the optimal choice depends on your individual situation.

How do you register as self-employed in Bulgaria?

If you work as a freelancer in Bulgaria on a regular basis, you are required to register as a self-employed person (SOL) with the National Revenue Agency (NRA). The NRA is Bulgaria’s principal tax authority and oversees both the registration process and ongoing tax filings. Registration can be carried out online, in person at a regional NRA office, or through a licensed accountant. Always verify the current procedure and any fee changes directly with the National Revenue Agency.

1. Complete address registration (non-EU nationals): Non-EU nationals must first complete an address registration at the office for the administrative control of foreigners — Directorate “Migration” at the Ministry of Interior Affairs. You will need to provide evidence of secured accommodation (a lease agreement or notarised deed), compulsory medical insurance valid in Bulgaria — a European Health Insurance Card is sufficient for EU citizens, while non-EU nationals require private insurance — and proof of sufficient financial means of no less than the minimum wage.
2. Obtain or confirm your residence status: Anyone intending to remain in Bulgaria for more than 90 days must first obtain a Long-Stay Visa Type D from a Bulgarian embassy or consulate in their country of legal residence. This visa may be obtained for purposes such as employment, business activity, academic study, or family reunification. On entering Bulgaria, the individual must then apply for a Bulgarian residence permit through the Migration Directorate of the Ministry of Interior within the legally prescribed timeframe.
3. Register in the BULSTAT register: Registration with the Registry Agency in the BULSTAT register is necessary to obtain a unique identification code — for Bulgarian nationals this is the PIN, and for foreign nationals it is the PFN. The BULSTAT register is a unified register of legal entities and individuals conducting business activities in Bulgaria; certain freelance activities require registration under Article 3, points 9–11 of the BULSTAT Law.
4. Register with the National Revenue Agency: Freelancers must notify the NRA of the commencement of their activity or assignment. Applicants must sign the mandatory OKD-5 declaration, specifying the start date of the assignment and the categories of social security contributions applicable. The same declaration is used when notifying the NRA of the end of an assignment.
5. Provide professional qualifications if required: Applicants must declare their professional qualification by supplying an original and a copy of any relevant diploma or certificate. This requirement is especially significant for regulated professions.
6. Register for VAT if applicable: As of April 2025, the VAT registration threshold in Bulgaria is BGN 100,000 in annual turnover. If your taxable turnover surpasses this figure over any 12 consecutive months, VAT registration becomes compulsory. Always confirm the current threshold with the NRA, as this figure has been revised in recent years.

There is a mandatory registration deadline of 7 days from the start of an assignment. Registration takes place with both the Registry Agency and the National Revenue Agency, and individuals are issued a unique unified identification code (UIC), commonly referred to as a BULSTAT code. The registration fee is 10 BGN (as of the time of writing — verify current figures with the Registry Agency).

How do you set up a company in Bulgaria as an expat?

Any foreign individual or legal entity is entitled to register a company in Bulgaria. There are no restrictions on the nationality of shareholders or managers, and no Bulgarian co-owner or partner is required. This openness distinguishes Bulgaria from a number of other jurisdictions that impose local co-ownership or resident director requirements. The process for registering an EOOD or OOD — the structures most commonly chosen by expat founders — is administered by the Bulgarian Registry Agency.

A limited liability company (OOD or EOOD) requires a minimum capital of €1 (BGN 2), registration in the Bulgarian Commercial Register, and the appointment of at least one director. The process typically spans 2–3 weeks and involves coordinating with banks, notaries, and accountants. The steps below outline the process as it stands in 2025 — verify current requirements with the Registry Agency before proceeding.

1. Choose your structure and company name: The principal distinction between an OOD and an EOOD is the number of shareholders: an OOD requires at least 2, while an EOOD requires only 1. A proposed business name can be checked and reserved online via the Commercial Register; it must be unique, must end with “OOD” for limited liability companies, and all names in the register are recorded in Bulgarian (Cyrillic).
2. Prepare incorporation documents: Incorporation documents are drafted in Bulgarian and must comply with the Bulgarian Commercial Act. These typically comprise the Articles of Association or Founding Act, an Ultimate Beneficial Owner (UBO) declaration, manager consent statements, and certified copies of passports or identity documents.
3. Notarise documents: A portion of the documents must be executed before a notary in Bulgaria. The Commercial Register requires a notarised specimen signature from the manager. If you are located outside the EU, documents may be notarised before a local Notary Public and then apostilled, or executed before the nearest Bulgarian consulate.
4. Open a capital deposit account and deposit share capital: Opening a dedicated escrow bank account forms part of the procedure for incorporating a commercial entity. Partners or the sole owner transfer their share of capital into this account; these funds represent the stated capital of the entity to be registered. The minimum nominal capital is BGN 2 (approximately €1), making a Bulgarian LLC highly accessible to establish (as of 2025).
5. Submit paperwork to the Commercial Register: Documents are filed with the Bulgarian Commercial Register either in person, online via the Registry Agency portal, or through an authorised representative acting under a power of attorney. Full remote incorporation by granting a power of attorney has always been possible and remains so today.
6. Obtain your EIK/BULSTAT number: The BULSTAT number serves as the company’s tax identification number, confirming that the entity is registered as a taxpayer in Bulgaria. Once the OOD is registered, the Bulgarian Commercial Register assigns a nine-digit BULSTAT number.
7. Set up a business bank account and appoint an accountant: A local accountant must be engaged to manage bookkeeping, tax filings, and statutory reporting obligations for the company. The escrow account used during registration is converted into a standard business current account, and online banking access is arranged.
8. Register for VAT if required: VAT registration may be mandatory or voluntary depending on the nature of the business, turnover levels, and cross-border activity. Where required, the VAT registration application is submitted after the company has been formally registered, and obtaining a VAT number typically takes around two weeks.

Foreign founders may encounter difficulties when opening escrow accounts for the initial capital deposit. Holding Bulgarian tax residency or a valid long-term Bulgarian residence permit can improve the outcome when dealing with local banks. Remote account opening is often challenging; many banks insist on physical attendance and enhanced KYC checks. Some founders resolve this by engaging a local legal representative to open the account on their behalf under a power of attorney. Every Bulgarian company requires a registered address, but you do not need physical office premises — virtual office services provide a legally valid address for registration, mail handling, and official correspondence, with fees in Sofia typically starting at around €10–€30 per month, satisfying the legal requirement while you operate remotely.

Can you work as a digital nomad in Bulgaria?

Bulgaria formally launched its Digital Nomad Visa in 2025 — a dedicated long-term residence permit allowing qualified remote professionals to live legally in Bulgaria while continuing to work for clients or employers based outside the EU. This gives location-independent workers a clearly defined legal pathway that did not previously exist, replacing the uncertain arrangements that many previously relied upon.

On 18 June 2025, the Bulgarian Parliament passed amendments to the Law on Foreigners, published in State Gazette No. 52 of 27 June 2025. The scheme began accepting applications on 20 December 2025.

Who is eligible? The Digital Nomad Visa is open to non-EU/EEA citizens who work remotely and derive their income from sources outside Bulgaria. Qualifying applicants include remote employees working under contract with a foreign employer, freelancers or independent professionals serving non-Bulgarian clients, and entrepreneurs or company owners managing businesses registered abroad — the essential requirement being that all income originates from foreign sources.

Income threshold: Applicants must demonstrate an average annual income of at least €31,000 (equivalent to 50 times the minimum monthly salary of €620 as of January 2025) for the previous calendar year. Income thresholds are pegged to Bulgaria’s minimum wage, which changes annually — always confirm the current figure with the Migration Directorate or the Ministry of Interior.

Validity and renewal: The permit is granted for one year and may be renewed on one occasion, giving eligible applicants a maximum continuous stay of two years. In broad structural terms this is comparable to Portugal’s digital nomad visa, though Portugal’s scheme offers longer-term residency options beyond the initial periods.

Application process: The application unfolds in two stages: first, applicants must apply for a Type D long-stay visa at a Bulgarian embassy or consulate in their home country, which grants entry to Bulgaria; they then apply for a residence permit under the Digital Nomad Visa programme once inside the country. Applications are assessed within 14 calendar days of submission, though cases involving legal or factual complexity may see this period extended by up to one additional month.

Key restriction: Digital nomad visa holders are not permitted to access the Bulgarian labour market — they may not take up employment with or provide services to clients within Bulgaria. The visa is designed exclusively for individuals whose professional work is performed outside Bulgaria; holders cannot engage with Bulgarian clients or participate in domestic economic activity during their stay.

All applicants must satisfy general requirements: a valid passport, proof of accommodation in Bulgaria, comprehensive health insurance covering the entire period of stay, and a clear criminal background check. All foreign-issued documents must be apostilled and translated into Bulgarian.

EU citizens have no need for the digital nomad visa, as they already benefit from freedom of movement and may register directly as self-employed. The digital nomad route is designed specifically for non-EU nationals.

What taxes and social contributions apply to self-employed expats and business owners in Bulgaria?

Bulgaria’s tax framework is broadly regarded as one of the most transparent and uncomplicated in the EU. The structure has remained largely stable, but always confirm current rates and thresholds with the National Revenue Agency (NRA).

Personal income tax: Freelancers in Bulgaria pay a flat 10% income tax. Self-employed individuals registered as SOL pay this 10% rate, with the option of applying a 25% normative expense deduction — meaning you are effectively taxed on 75% of gross income if you elect to use it, reducing the true effective rate well below the headline figure.

Corporate income tax: The corporate tax rate is a flat 10%, placing Bulgaria among the lowest in the EU for this category, and the dividend tax rate stands at just 5%. Companies pay 10% corporate tax on profits, and owners distributing dividends face an additional 5% levy — a combined burden that remains highly competitive by European standards. It should be noted that from 1 January 2024, a supplementary corporate tax was introduced for multinational and large national company groups with revenues of at least €750 million, establishing a minimum effective rate of 15%; however, Bulgaria continues to offer one of the lowest corporate tax rates in the EU for smaller businesses outside this scope.

VAT: For customers in Bulgaria, the standard VAT rate is 20%, applied to income generated from supplying goods or services. A reduced rate of between 0% and 9% may apply to certain categories of goods and services. As of April 2025, the VAT registration threshold is BGN 100,000 in annual turnover; surpassing this amount over any 12 consecutive months triggers a mandatory VAT registration obligation.

Social contributions: Self-employed individuals in Bulgaria bear the full responsibility for their own social security contributions. As of April 2025, the minimum monthly social insurance base is BGN 1,077 and the maximum is BGN 4,130. The total contribution rate is approximately 27.8%, covering pensions, health insurance, and other social benefits. In contrast to PAYE employment systems in many countries — where contributions are split between employer and employee and deducted automatically from pay — self-employed individuals in Bulgaria must calculate and remit these contributions themselves on a regular basis. This adjustment is one of the most significant for those accustomed to salaried work elsewhere.

Tax filing deadlines: Freelancers must submit their annual income tax return by 30 April for the preceding tax year. VAT returns are generally filed monthly or quarterly, depending on the level of turnover.

Tax treaties: Bulgaria has concluded double taxation agreements with the majority of countries. If you earn income from more than one country, it is essential to take professional advice on which jurisdiction’s tax rules apply to your specific situation. Tax residency in Bulgaria is ordinarily established once you have spent more than 183 days in the country within a calendar year.

Are there any incentives, grants, or programmes to encourage expat entrepreneurs in Bulgaria?

Bulgaria provides a range of structural and legislative advantages that effectively serve as built-in incentives for foreign entrepreneurs, supplemented by a number of targeted programmes.

Low flat-rate taxation: The combination of a 10% corporate tax rate and a 5% dividend tax positions Bulgaria as one of the most tax-efficient jurisdictions within the EU for company founders and investors. Regional incentives are also available, including potential tax exemptions for businesses established in economically disadvantaged areas that generate local employment. These are worth investigating if you are considering locating a business outside Bulgaria’s main cities.

Investment incentives: Foreign investments may qualify for various forms of state support, including tax reductions and financial assistance, administered through Bulgaria’s investment promotion framework. The InvestBulgaria Agency is the official body responsible for promoting and facilitating foreign direct investment and can advise on currently available incentive programmes.

Digital nomad residence permit: The creation of the digital nomad visa was driven by a policy initiative from BESCO — the Bulgarian Entrepreneurial Association — which collaborated closely with national institutions, political stakeholders, and specialist working groups. The resulting legislative framework deliberately positions Bulgaria as a competitive destination for internationally mobile professionals.

Business residence for company founders: Residence rights may be granted to foreign business founders who have registered a company in Bulgaria. The conditions require the creation of 10 full-time jobs and submission of a company development plan covering forthcoming years. This pathway is more demanding than the digital nomad route but establishes a direct link between entrepreneurial activity and longer-term residence rights.

Schengen and eurozone membership: Bulgaria adopted the euro and joined the Schengen Zone in 2025, making it a strong operational base for those travelling and conducting business across Europe. For company founders serving clients in other EU member states, this eliminates currency conversion costs and streamlines cross-border transactions in practical terms.

Variable Capital Company (DPC): The 2023 introduction of the DPC structure (described in the business structures section above) represents a deliberate legislative incentive for start-ups, removing the fixed minimum capital requirement and making it simpler for investor-backed businesses to adjust their ownership structure without expensive legal modifications. This is comparable in purpose to simplified shareholding arrangements available for start-ups in other EU jurisdictions.

Always consult the InvestBulgaria Agency and the NRA for the most up-to-date information on any grant or incentive programme, as eligibility criteria and funding availability are subject to regular change.

What are the practical challenges of being self-employed or running a business in Bulgaria?

Notwithstanding Bulgaria’s favourable tax environment and accessible registration framework, expat entrepreneurs commonly encounter a number of real-world obstacles. Knowing what to expect in advance helps you plan more accurately and budget accordingly.

Language and bureaucracy: Bulgarian uses the Cyrillic script, and almost all official documents, company registration filings, and court register entries are produced entirely in Bulgarian. All business names in the Commercial Register are rendered in Bulgarian (Cyrillic), and incorporation documents must also be prepared in Bulgarian. The translation and notarisation of foreign documents is routinely necessary, adding cost and time to administrative processes.

The role of local accountants: Appointing a local accountant to manage bookkeeping, tax filings, and statutory reporting is not optional for companies, and it is strongly recommended even for self-employed individuals. Freelancers face simpler accounting requirements than companies — generally needing to maintain income and expense records and file an annual tax return — while companies carry more complex obligations, including double-entry bookkeeping, financial reporting, and in some cases audits. Provision for a monthly accounting fee is an essential component of the financial planning for any business entity in Bulgaria.

Banking access for foreign founders: Opening escrow accounts for initial capital deposits can prove difficult for foreign founders. In practice, holding Bulgarian tax residency or a valid long-term Bulgarian residence permit tends to improve outcomes when approaching local banks. Remote account opening is frequently problematic; many banks require physical presence and thorough KYC checks. Some founders circumvent this by instructing a local legal representative to open the account on their behalf under a power of attorney.

Social contribution management: Unlike PAYE employment systems where an employer handles contributions automatically, managing your finances as a freelancer in Bulgaria means actively monitoring every expense; staying on top of this daily enables you to maintain a clear picture of your financial position and make well-informed business decisions. Social contributions must be paid monthly regardless of whether income was actually received in that month, which can create cash flow pressure for those with variable earnings — a situation that is especially common among freelancers and consultants.

Invoicing foreign clients and VAT compliance: VAT rules vary by country, and it is the freelancer’s responsibility to track and account for VAT obligations accurately. When billing clients in other EU member states, the reverse charge mechanism, zero-rated export rules, and place-of-supply provisions must all be understood. From July 2025, all VAT-registered businesses are required to submit detailed VAT records in a prescribed XML format, adding a compliance layer that makes accounting software or professional support more important than ever.

Tax residency and digital nomad compliance: Although Bulgaria has introduced a digital nomad visa for certain non-EU remote workers, the visa governs residence status rather than tax status. If you are providing services while physically present in Bulgaria, you may still need SOL registration and potentially VAT registration, since residence and tax status are separate legal concepts that must be assessed independently and carefully.

Professional support is strongly advisable: In practice, the great majority of expats who successfully establish themselves as self-employed or as company founders in Bulgaria do so with the assistance of a local lawyer, notary, and/or licensed accountant. Although certain steps can be completed remotely and independently, the combination of Bulgarian-language requirements, notarisation procedures, and ongoing tax compliance obligations means that engaging local professional support is not merely advisable — for company founders, elements of it are mandated by law.

Frequently asked questions

Can I be both employed and self-employed at the same time in Bulgaria?

Yes, Bulgarian law permits you to hold employment under a contract while simultaneously being registered as self-employed (SOL) or as the owner of a company. However, social security contributions arising from employment and from self-employment are each calculated and administered separately. The interaction between these two contribution streams can become complex, and consulting a local accountant is advisable to ensure you are neither over-contributing nor falling short of your obligations. The NRA is the appropriate authority to approach for clarification on your combined position.

How do I invoice foreign clients as a self-employed person in Bulgaria?

When invoicing clients located in Bulgaria, you are required to apply the standard 20% VAT rate to the income generated by your goods or services. For clients based in other EU member states, the reverse charge mechanism typically applies — you issue the invoice without adding Bulgarian VAT, and the client accounts for VAT in their own jurisdiction. For clients outside the EU, services are generally zero-rated for VAT purposes. All invoices must carry your BULSTAT/UIC number and meet Bulgarian invoicing standards. Using accounting software or working alongside your accountant will help ensure ongoing compliance.

What happens to my self-employed or company status if my visa or residence permit expires or changes?

Your business registration and tax obligations in Bulgaria do not cease automatically when your residence status changes. If your permit lapses or is not renewed, you may fall foul of immigration law even though active tax and business registrations remain on record in your name. It is essential to formally close or transfer any such registrations through the Registry Agency and NRA before or at the point at which your status changes. Take legal advice in advance of making any alterations to avoid penalties or subsequent complications.

Do I need to be physically present in Bulgaria to register a company?

Full remote incorporation by granting a power of attorney is possible and has been available as an option throughout Bulgaria’s recent company formation history. Documents may be notarised before a local Notary Public and apostilled (if outside the EU), or executed before the nearest Bulgarian consulate. Bear in mind, however, that banking procedures — particularly the opening of the initial capital deposit account — may still demand physical attendance or more involved remote arrangements. Engaging a local company formation agent can help navigate this stage considerably more smoothly.

Can a non-EU citizen own 100% of a Bulgarian company?

A Bulgarian OOD is open to full foreign ownership — non-EU nationals may hold 100% of the shares — and each shareholder’s exposure to liability is confined to their share capital contribution. Bulgaria places no restrictions on the nationality or residency of company directors, meaning there is no requirement to appoint a local director. There are no mandatory Bulgarian partners or co-owners. However, a non-EU national acting as director of a Bulgarian company should verify that their immigration status permits them to fulfil that management role and, where necessary, to travel to Bulgaria for business purposes.

Is Bulgaria’s digital nomad visa a tax-free arrangement?

The digital nomad visa is not a tax shelter. Its appeal lies in predictable thresholds, straightforward rates, and comparatively low compliance friction relative to Western Europe — for internationally mobile professionals, that simplicity may carry more practical value than headline tax incentives. Spending more than 183 days in Bulgaria within a calendar year will ordinarily render you a Bulgarian tax resident, bringing your worldwide income within the scope of Bulgarian taxation. This may also trigger obligations in your home country, depending on the terms of any applicable double taxation treaty. Specialist international tax advice is strongly recommended before you relocate.

How long does it take to register as self-employed in Bulgaria?

Bulgarian law imposes a mandatory registration deadline of 7 days from the commencement of an assignment — registration is expected promptly, not at your leisure. The BULSTAT registration itself can be completed quickly where all documents are in order, with NRA registration following. For EU citizens who face no additional immigration steps, the entire process can typically be completed within a few days to a week when properly prepared. The residence registration step alone generally takes around a week from submission of the application to the issue of a residence card. Non-EU nationals must factor in the additional time required for visa and residence permit applications.

What support is available for start-ups and entrepreneurs in Bulgaria?

The InvestBulgaria Agency is the official government body for attracting and supporting foreign investors, and can provide guidance on incentive programmes and sector-specific assistance. BESCO — the Bulgarian Entrepreneurial Association — is an active advocacy organisation that played a central role in shaping the digital nomad legislation and is a valuable resource for start-up-focused expats. Sofia, Plovdiv, and Bansko all host growing co-working and start-up communities with both formal support structures and informal networks. For regulated professions, you may additionally need to engage the relevant professional chamber or regulatory body before commencing activity.