Bulgaria’s National Revenue Agency (NRA) has uncovered significant non-compliance with tax regulations during inspections across the country’s popular winter resorts.
Between January 3 and 5, fiscal inspectors identified 28 businesses in violation of reporting rules, with issues ranging from unrecorded cash transactions to the issuance of non-compliant sales documents.
The checks were carried out across renowned tourist destinations such as Bansko, Razlog, Dobrinishte, Banya, Borovets, Smolyan, and Pamporovo.
Among the most egregious violations was an establishment providing customers with “official paper” instead of proper fiscal receipts, a practice that constitutes a clear attempt to circumvent legal requirements. Such actions carry the risk of sealing the premises, NRA officials warned.
Discrepancies and VAT Miscalculations
In addition to unregistered cash, inspectors found discrepancies between the amounts recorded on fiscal devices and the actual cash held in registers.
Some restaurants were found to be miscalculating the newly adjusted VAT rate of 20%, which came into effect on January 1. Eight establishments had failed to comply with the updated rate, prompting corrective measures.
Merchants violating these regulations have been instructed to adjust their fiscal devices to meet the updated legal standards. Failure to do so could result in penalties, including the temporary closure of their businesses.
Broader Compliance Campaign
The inspections are part of a broader winter control campaign launched by the NRA to ensure businesses in the tourism sector adhere to tax regulations.
Over the three-day period, a total of 92 businesses were inspected, with plans for continued checks throughout the winter season.
To increase transparency and efficiency, the NRA employed “overt observation” techniques, where inspectors directly monitored sales practices over two days.
Additionally, “mystery shoppers” were deployed to uncover instances of non-compliance, particularly focusing on businesses failing to issue proper fiscal receipts.
Consumer Rights and Tools
Under Bulgaria’s VAT Act, consumers have the right to withhold payment if they are not issued a valid fiscal receipt for goods or services purchased.
To empower consumers, the NRA has introduced the NRA Mobile app, available for both iOS and Android devices. The app allows users to scan the QR codes on receipts to verify their authenticity.
Consumers can also use the app to report violations, such as businesses failing to issue receipts or other irregularities.
Further complaints are accepted through the NRA Information Center, which can be reached by phone at +359 700 18 700 or via email at infocenter@nra.bg.
Severe Consequences for Violators
Fiscal inspectors have emphasized the serious consequences of non-compliance, including substantial fines and the potential sealing of premises.
They reiterated the importance of adherence to fiscal requirements to maintain transparency and accountability in Bulgaria’s thriving tourism sector.
The NRA’s efforts underscore a commitment to upholding fiscal discipline while protecting consumer rights.
With inspections continuing throughout the winter season, authorities aim to foster greater compliance across the sector, ensuring fair practices for businesses and consumers alike.
This article was created using automation technology and was thoroughly edited and fact-checked by one of our editorial staff members